NAC372.270. Memorial dealers, cemeteries and cemetery associations.

     1. Memorial dealers are the retailers of the tombstones, markers and other memorials sold by them.

     2. Memorial dealers, cemeteries and cemetery associations are the consumers of the cement and other materials used in constructing concrete foundations for setting memorials in place in cemeteries and the tax applies to their purchase of the materials used in making the concrete foundations.

     3. If a memorial dealer agrees to furnish a memorial and set it in place in the cemetery for one charge, the tax applies to the entire amount charged. If a separate charge is set forth on the customer’s invoice for setting the memorial in place in the cemetery, the tax does not apply to this charge.

     [Tax Comm’n, Combined Sales and Use Tax Ruling No. 23, eff. 3-1-68; A 8-1-68]