Current through Register Vol. XLI, No. 25, June 21, 2024
Section 142-8-2 - Definitions2.1. "Annual report" means the report required to be filed with the Department under the provisions of W. Va. Code '47-14-3 and section 3 of this rule.2.2. "Burial goods" means all goods supplied in regard to burial, entombment in a mausoleum, or inurnment in a columbarium, but does not include those services performed by a cemetery when acting only as a cemetery, or the sale by any person of cemetery lots, land, or interests therein, services incidental thereto, or the sale by any person of markers, memorials, monuments, equipment, crypts, urns, burial vaults, or vaults constructed or to be constructed in a mausoleum or columbarium. As used herein, "equipment" shall include only devices used to move, store or construct those other items specifically excluded from this definition. However, when any person, by the same contract, sells burial goods and other items or services excluded from this definition, such a contract shall be considered a "preneed funeral contract" within the meaning of this rule and W. Va. Code '47-14-1 et seq.2.3. "Funeral goods" means those items of merchandise sold or offered for sale directly to the public by any person which will be used in connection with a funeral or alternative for disposition of human remains, but does not include those services actually performed by a cemetery acting only as such, or in the sale by the cemetery of cemetery lots, land, or interest therein, services incidental thereto, or the sale by any person of markers, memorials, monuments, equipment, crypts, urns, burial vaults or vaults constructed or to be constructed in a mausoleum or columbarium. As used herein, "equipment" shall include only devices used to move, store or construct those other items specifically excluded from this definition. However, when any person, by the same contract, sells funeral goods and other items or services excluded from this definition, such a contract shall be considered a "preneed funeral contract" within the meaning of this rule and W. Va. Code '47-14-1 et seq.2.4. "Funeral services" means those services usually performed by a funeral service licensee, including, but not limited to, care and preparation of human remains and coordinating rites, ceremonies, and processions in connection with the disposition of human remains carried out at the request of any individual responsible for funeral and disposition arrangements. However, when any person, by the same contract, sells funeral services and other items or services excluded from this definition, such a contract shall be considered a "preneed funeral contract" within the meaning of this rule and chapter W. Va. Code '47-14-1 et seq.2.5. "Preneed funeral contract" means any contract, agreement, mutual understanding, series, or combination of contracts, agreements and mutual understandings, other than a contract of insurance, under which, for a specified consideration paid in advance of death in a lump sum or by installments, a person promises to furnish or make available or provide funeral services, funeral goods or burial goods for use at a time determinable by the death of the "contract beneficiary" who is either named or implied. The payment of money to a person who provides funeral goods or services or burial goods or who sells or makes available preneed funeral contracts, which payment is to be applied toward the eventual funeral or burial expenses of a "contract beneficiary," creates a preneed funeral contract even though no particular goods or services are selected or promised.2.6. "Reporting year" means, for the 1987 reporting year, the period commencing on June 14, 1987, and ending at midnight on December 31, 1987; for the 1988 reporting year, the period commencing on January 1, 1988, and ending at midnight of August 31, 1988; for all subsequent years, the twelve (12) month period commencing on September 1 and ending at midnight of August 31 in the following calendar year.2.7. All other terms used in this rule shall be defined as those terms are defined in W. Va. Code '47-14-2.