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Is there a sales or use tax to be paid on memorials -and are funeral homes exempt compared to monument retailers?

Full Question: Is there a sales or use tax to be paid on memorials? Also - are funeral homes exempt compared to monument retailers? Is there an exemption if the maker of the memorial also installs it in a local cemetery?

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Answer:

Diane Yetter photoAt present, tangible personal property, including monuments, sold or rented to morticians, undertakers or funeral directors in New York for use in conducting funerals is taxable as a retail sale to them, unless there is a subsequent sale (resold) by them. In cases where the tangible personal property is sold by morticians, undertakers or funeral directors in the performance of their professional service, the sale is exempt for sales and use tax purposes. In the case where the sale includes installation, the transaction would be considered a capital improvement to real property and not subject to tax in New York. In such situations, however, the monument dealer must pay sales tax on the purchase price paid for stone and other tangible personal property used in the capital improvement. General guidance for taxability issues like this can usually be obtained by contacting the State's (or any state's) Department of Revenue or Taxation. Their contact telephone numbers are typically reflected on the State's website. Someone should be able to assist you with general questions or point you to documentation containing further information. If you are not charging tax and are not registered with the State for sales/use tax purposes, you should make the inquiry on an anonymous basis. Note: You may also want to bookmark the following pages on SalesTaxSupport.com in order to quickly locate state sales tax contacts - as well as other forms and information. State Links Forms & More Sales Tax - By State

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