Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

370.0000 MORTICIANS—Regulation 1505

Annotation 370.0160

370.0160 Resale Certificates. An embalmer who performs embalming services and then delivers the remains to the mortuary may accept a resale certificate from the mortuary which provides the casket and other services. The embalmer will be regarded as a subconstractor who delivers tangible personal property along with the remains. 8/19/65.