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What about NY tax on monuments - wholesale and retail on new memorials, as well as lettering on existing memorials?

Full Question: I need to know about sales tax or use tax in NY for my industry - monuments - wholesale as well as retail on new memorials - and lettering on existing memorials already in the cemetery. On new memorials who is obligated to pay and on what amount?

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Diane Yetter photoThe installation of grave markers is a capital improvement to real property. If the funeral director purchases the monuments and arranges the installation after selling them to the customer, the funeral director is responsible for paying tax on the purchase and there is no tax on the customer transaction. The sale with installation of a monument and the engraving of an inscription on a monument are capital improvements to real property and not subject to tax. However, the monument dealer must pay sales or use tax upon the price paid for stone, finished monuments, cement, and other tangible personal property used in capital improvements. Cleaning, repairing or maintaining monuments or grave sites are taxable services.

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