Nev. Admin. Code § 372.300 - Morticians: Funeral expenses paid by United States

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.

Notes

Nev. Admin. Code § 372.300

Tax Comm'n, Combined Sales and Use Tax Ruling part No. 7, eff. 6-7-68; A 7-8-80

NRS 360.090, 372.325, 372.725