Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
350.0000 MEMORIAL DEALERS—Regulation 1572
350.0020 Structures. A memorial dealer is not the retailer of a sarcophagus, columbarium, mausoleum or other type of structure which is designed and constructed for the purpose of housing the dead, and which, as to construction is subject to the provisions of Part 5 of Division 8 of the Health and Safety Code, notwithstanding that the structure may also serve as a memorial to those interred. 10/1/68.