Rule 560-12-2-.46 - Funeral Services, Cemeteries and Crematoriums(1) Funeral directors and undertakers are considered to be in the dual capacity of rendering services and selling tangible personal property. Their sales are taxable as follows: (a) Except as provided for in paragraph (b) of this regulation, the tax applies to the retail sales price of all tangible personal property furnished in a funeral service.(b) Funeral merchandise, outer burial containers and cemetery markers as defined in O.C.G.A. § 43-18-1 are exempt when purchased with funds received from the Georgia Crime Victims Emergency Fund under Chapter 15 of Title 17 of the Official Code of Georgia Annotated. This includes but is not limited to caskets or alternative containers, vaults, crypts and wooden enclosures. Funeral directors, undertakers, cemeteries and crematoriums must maintain sufficient documentation that the purchases are made with funds received from the Georgia Crime Victims Emergency Fund. (c) Equipment and supplies, including but not limited to ambulances, hearses, embalming materials, and chapel furnishings are deemed purchases for use or consumption by undertakers and funeral directors and are taxable at the time of purchase.(d) When a funeral director or undertaker conducts a funeral in Georgia and furnishes tangible personal property, the delivery of which takes place in this State, the tax applies notwithstanding interment occurring in another State.(2)Cemeteries and Crematoriums.(a) The tax applies to all sales of tangible personal property by cemeteries and crematoriums, including boxes, urns, markers, vases and flowers.(b) The tax applies to purchases of equipment and supplies for use and consumption by cemeteries and crematoriums. Such purchases include, but are not limited to, materials and supplies used in construction, maintenance, improvement or alteration of buildings and grounds; also seeds, insecticides, plants and fertilizers.(3) The sale of lots, crypts and niches are real property transactions not subject to the tax.Ga. Comp. R. & Regs. R. 560-12-2-.46
Ga. L. 1937-38, Extra Sess., pp. 77, et seq., O.C.G.A. Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; O.C.G.A. Sec. 92-3438a; O.C.G.A. Secs. 48-2-12, 48-8-3(63).
Original Rule entitled "Funeral Directors and Undertakers" was filed and effective June 30, 1965.Repealed: New Rule entitled "Funeral Services, Cemeteries and Crematoriums" adopted. F. Feb. 17, 2000; eff Mar. 8, 2000.