Section 372.280 - Morticians: General provisions1. 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.Nev. Admin. Code § 372.280
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 7, eff. 6-7-68; A 7-8-80