Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
370.0000 MORTICIANS—Regulation 1505
370.0080 Grave Boxes. Where a cemetery fabricates grave boxes and places them in a grave, the tax applies to the charge for the boxes including the fabrication labor in constructing them. The tax does not apply to charges for digging and closing the grave, and placing the casket in the box. 4/3/56.