Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
370.0000 MORTICIANS—Regulation 1505
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.