Okla. Admin. Code § 710:65-19-114
Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-19-114 - Funeral homes(a) Embalmers and persons providing funeral services are engaged in the business of selling both tangible personal property and funeral services. Examples of the former are caskets, other burial containers, flowers (other than those purchased with advance funds) and grave clothing. Examples of the latter are cremation, transportation by hearse and embalming. Tax is due only upon gross receipts from the sale of tangible personal property and taxable services, and not upon gross receipts from the sale of nontaxable services.(b) If an embalmer or provider of funeral services separately itemizes charges in accordance with the rules of the Federal Trade Commission, for tangible personal property, taxable services and nontaxable services, sales tax is to be collected, reported and remitted on the gross receipts from the sale of tangible personal property and services including the following:(1) Casket or other receptacle(6) Other tangible personal property(7) Other taxable services(c) If an embalmer or provider of funeral services offers package prices for various types of funerals, tax is to be collected, reported and remitted on the gross receipts from the sale of tangible personal property and taxable services included in the package. For purposes of determining the amount of gross receipts of tangible personal property and taxable services included in the package, the embalmer or provider of funeral services shall calculate tax based upon the prices listed by the embalmer or provider of funeral services on the Casket Price List, Outer Burial Container Price List, General Price List, or Statement of Funeral Goods and Services Selected prepared by the embalmer or provider of funeral services which he prepares in conformity with the rules of the Federal Trade Commission that are in effect at the time the package is purchased. EXAMPLE: Package includes casket, outer burial container, hearse, family vehicle, embalming and other professional services at a cost of $3,000.00. The casket included in the package is listed by the embalmer or provider of funeral services on his Casket Price List at $1,500.00 and the outer burial container is listed on the Outer Burial Container Price List at $600.00. Sales tax must be collected, reported and remitted on gross receipts in the amount of $2,100.00 for this package.(d) The embalmer or provider of funeral services is considered to be purchasing caskets, outer burial containers, and grave clothing for resale, and may purchase these items from suppliers without payment of tax. The embalmer or provider of funeral services should present the supplier with a sales tax permit as set out in these rules. An embalmer or provider of funeral services is considered to be the user or consumer of office furniture and equipment, funeral home furnishings, advertising calendars, booklets, embalming equipment, instruments, fluid and other chemicals used in embalming, cosmetics, and grave equipment, stretchers, baskets, and other items used in preparation of human remains or the provision of other nontaxable services. [See: 68 O.S. § 1354(A)(3)(b) ]Okla. Admin. Code § 710:65-19-114
Amended at 10 Ok Reg 3847, eff 7-12-93; Amended at 26 Ok Reg 2354, eff 6-25-09; Amended at 27 Ok Reg 2308, eff 7-11-10