§ 31.27. Morticians and funeral directors.
(a) Taxable sales to funeral directors. Sales to morticians and funeral directors of tangible personal property to be used or dispensed in the operation of their business are sales at retail and subject to the tax imposed by the act. Taxable equipment, materials and supplies include, but are not limited to: hearses, limousines and flower cars; shrouds; clothing specially designed and only usable for burial purposes; chairs; gloves; cosmetics; embalming supplies; embalming equipment; flowers and floral decoration.
(b) Exemption. The sale or use of caskets, movable burial vaults, and markers and tombstones for human graves shall be exempt from tax.
(c) Rentals of property to funeral directors. Rentals of property such as limousines, hearses and flower cars to morticians and funeral directors to be used by them in rendering of services in conjunction with a funeral shall be taxable and the funeral director shall pay a sales tax on the rentals in the manner provided in § 31.4 (relating to rentals or leases of tangible personal property).
(d) Rentals of property by funeral directors. Morticians and funeral directors who rent property to others shall register and collect tax with respect to such rentals. Use of property in conjunction with a funeral service performed by the person owning the property shall not be deemed to be a rental. If a separate charge is made for rental of specific items, the tax applies.
Example: A funeral director who on occasion rents a hearse or other equipment to another funeral director shall register and collect tax upon the rental. The funeral director shall also pay tax when he purchased the hearse since it was not purchased for use predominantly in a rental business.
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