Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0011.910

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0011.910 Maintaining a Book of Remembrance. A society in California will be maintaining a Book of Remembrance at its columbarium to provide a lasting record and memorial. A memorial entry will be inscribed in the Book of Remembrance under the date of death. The book is the personal property of the society and a remembrance card with a protective PVC coach-hide wallet will be provided to persons who wish to have a copy of the inscriptions as they appear in the book.

The charges made by the society for the inscription in the book are not subject to sales tax. The fact that a folded remembrance card may be furnished to the client does not change the overall nature of the transaction from a service transaction to a sales transaction.

However, tax applies to charges made to the society for the Book of Remembrance and for the folder remembrance cards. Also, charges made to the Society for lettering and inscription work are taxable. 8/16/90.