Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.480 - Revenue from provision of funeral services

1. If a business entity provides in this State all funeral services with respect to a deceased person, the gross revenue from those services is sitused to this State.

2. If a business entity provides in this State only a portion of funeral services with respect to a deceased person but the burial or cremation of the deceased person takes place in this State, the gross revenue from all funeral services is sitused to this State.

3. As used in this section, "funeral services" includes, without limitation, making arrangements for viewings, embalming, burying, interring, cremating, arranging transportation of the deceased person and all other services associated with providing funeral services with respect to a deceased person.