Nev. Admin. Code § 372.300 — 372.300

NAC 372.300    Morticians: Funeral expenses paid by United States. ( NRS 360.090 , 372.325 ,
372.725 )
1.  If a portion of the expense of a funeral
is paid by the United States directly to the mortician, the transaction is
regarded as a sale to the United States and is exempt from the tax to the
extent of the payment.
2.  Payment to a relative or other person as
reimbursement for a portion of the funeral expense is not a sale to the United
States and is not exempt from the tax.
3.  In cases where the family assigns the
death benefits due from the Veterans’ Administration or Social Security to the
mortician, the United States is not considered the purchaser and no part of the
transaction is considered a tax-exempt sale to the United States.
4.  Only when the governmental agency makes a
payment directly to the mortician is that portion of the funeral expense
considered exempt from the tax.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
7, eff. 6-7-68; A 7-8-80]