Nev. Admin. Code § 363C.480 — 363C.480

NAC 363C.480    Revenue from provision of funeral services. ( NRS 360.090 , 363C.100 , 363C.220 )
1.  If a business entity provides in this
State all funeral services with respect to a deceased person, the gross revenue
from those services is sitused to this State.
2.  If a business entity provides in this
State only a portion of funeral services with respect to a deceased person but
the burial or cremation of the deceased person takes place in this State, the
gross revenue from all funeral services is sitused to this State.
3.  As used in this section, “funeral
services” includes, without limitation, making arrangements for viewings,
embalming, burying, interring, cremating, arranging transportation of the
deceased person and all other services associated with providing funeral
services with respect to a deceased person.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)