Nev. Admin. Code § 372.270 - 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.
Notes
NRS 360.090, 372.725
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