NAC372.290. Morticians: Transactions with other states.

     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]