Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
370.0000 MORTICIANS—Regulation 1505
370.0200 Use Tax. When burial occurs in this state, through ashes in urn, entombment in mausoleum or ground burial, casket or urn purchased ouside state is subject to use tax. Fact that death, services and preparations of remains of out-of-state resident occurred outside this state is irrelevant. 7/20/51.