Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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370.0000 MORTICIANS—Regulation 1505

Annotation 370.0080

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.