Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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370.0000 Morticians—Regulation 1505
Annotation 370.0200
370.0200 Use Tax. When burial occurs in this state, through ashes in urn, entombment in mausoleum or ground burial, casket or urn purchased outside 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.