Nev. Admin. Code § 372.280 — 372.280

NAC 372.280    Morticians: General provisions. ( NRS
360.090 , 372.725 )
1.  Morticians are the retailers of the
tangible personal property which they furnish in connection with rendering
their services. The tax applies to the sale by the mortician of all tangible
personal property so furnished.
2.  The tax applies to:
(a) The fair retail value of clothing, boxes,
vaults and any other property furnished in addition to that customarily
furnished with standard service.
(b) Acknowledgment cards and appreciation cards,
when furnished as part of the regular service, or when the family is charged
for them.
(c) All other items of tangible personal property
which are furnished by the mortician, computed upon 50 percent of the remainder
of the charge for the funeral, except as provided in subsection 3.
3.  If the items of tangible personal
property are segregated in the billings to customers and specific charges are
made, the tax applies to the charges.
4.  The tax does not apply to accommodation
cash advances for such items as cemetery charges, newspaper notices, railroad
tickets, ministerial fees and flowers.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
7, eff. 6-7-68; A 7-8-80]