Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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370.0000 MORTICIANS—Regulation 1505

Annotation 370.0050

370.0050 Cremation of Casket Is a Use. Where a body is cremated in this state together with the casket and other tangible personal property, the casket and other tangible personal property are consumed or used in this state and do not become the subjects of an exempt interstate shipment even though the entire remains are shipped outside this state by the mortician pursuant to the contract of sale. 1/27/72.