W. Va. Code R. § 110-15-59

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-59 - Funeral Directors

59.1. Taxable Sales. - The following sales of tangible personal property or services by funeral directors or embalmers are subject to the West Virginia consumers sales and service tax because they are not sufficiently related to or do not constitute exempt professional services:

Sales of caskets

Sales of burial vaults or boxes

Sales of clothing for dressing the deceased

Sales or rentals of folding chairs to be used at funerals or other services

Sales or rentals of tarpaulins for use at funerals or services

Sales or rentals of candelabra for use at funerals or services

Sales or rentals of candles for use at funerals or services

Sales of wreaths or door sprays

Sales or rentals of funeral cars or the providing of funeral car services

Sales or rentals of limousines or the service of providing limousines for transportation to the cemetery or to other memorial or similar services

Sales or rentals of flower cars or the providing of flower car services

Sales of the service of procuring burial permits

Sales of the service of procuring, obtaining or providing certified copies of death certificates

Sales of chapel service or the service of procuring such service

Sales of flowers or the service of providing, procuring or handling of flowers

Rental of tents for use at the funeral or at other memorial or similar services

Rentals of temporary vaults Rentals of, or sales of the service of providing, lowering devices for use at the grave

Sales of the service of arranging or providing the services of clergymen, singers, organists or other similar services

Billings for reimbursement of out-of-town funeral director's charges

Sales of the service of placing of death notices in newspapers or in other media

59.2. Exempt Sales. - The following sales of tangible personal property or services by funeral directors or embalmers are not subject to the West Virginia consumers sales and service tax either because they are part of or directly related to, or themselves constitute professional services or constitute alterations to realty:

Sales of the service of embalming bodies

Sales of the service of dressing bodies

Sales of the service of providing automobiles for transportation of the deceased to railroads, air carriers or other carriers

Sales of the service of taking the remains to or getting remains from railroads, air carriers or other carriers or transporters of the body

Sales of the service of attendance at coroner's inquests

Removal charges

Sales of the service of cremation

Reimbursement for air, railroad or truck transportation of bodies or reimbursement for tickets for travel by the funeral director or embalmer directly related to and a part of the professional service

Telegram, telephone, cable or radio charge reimbursements to the funeral director or embalmer directly related to and a part of the professional service

Sales of pall bearer service

Sales of the service of opening or closing of graves or tombs

Sales of the service of lining graves

Sales on perpetual care trust fund deposits

W. Va. Code R. § 110-15-59