Nev. Admin. Code § 372.290 — 372.290

NAC 372.290    Morticians: Transactions with other states. ( NRS 360.090 , 372.725 )
1.  When death occurs in this State and
burial is to occur in another state, the casket and other personal property purchased
in this State for the preparation and delivery of the body to its ultimate
burial destination are subject to Nevada sales tax.
2.  Where burial occurs in this State,
through ashes in urn, entombment in mausoleum or ground burial, the casket, urn
or other materials purchased outside this State are not purchased for use in
Nevada and are not subject to use tax. The taxable use has occurred outside
this State.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
7, eff. 6-7-68; A 7-8-80]