Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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350.0000 MEMORIAL DEALERS—Regulation 1572

Annotation 350.0020

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.