N.J. Admin. Code § 13:36-9.1
The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise.
"Accounting year" refers to the particular calendar year or other one year period used by a funeral provider in keeping financial records for tax or accounting purposes.
"Alternative container" means a non-metal receptacle or enclosure, without ornamentation or a fixed interior lining, which is designed for the encasement of human remains and which is made of cardboard, pressed-wood, composition materials (with or without an outside covering) or pouches of canvas or other materials.
"Cash advance item" means any item of service or merchandise described to a purchaser as a "cash advance", "accommodation", "cash disbursement", or similar term. A cash advance item is also any item obtained from a third party and paid for by the funeral provider on the purchaser's behalf. Cash advance items may include, but are not limited to, the following items: Cemetery or crematory services; pallbearers; public transportation; clergy honoraria; flowers; musicians or singers; nurses; obituary notices; gratuities and death certificates.
"Casket" means a rigid container which is designed for the encasement of human remains and which is usually constructed of wood, metal, or like material, and ornamented and lined with fabric.
"Cremation" means a heating process which incinerates human remains.
"Crematory" means any person, partnership or corporation that performs cremation.
"Direct cremation" means a disposition of human remains by cremation, with or without embalming, without formal viewing, visitation or ceremony with the body present, conducted by a licensee under the direction of a registered mortuary.
"Funeral goods" means goods which are sold or offered for sale directly to the public for use in connection with funeral services including, but not limited to, merchandise such as casket, vault or other enclosure, urns, clothing, prayer cards, register book, religious artifacts and any other items purchased by the licensed practitioner of mortuary science for resale without substantial alteration.
"Funeral provider" means any person, partnership or corporation that sells or offers to sell funeral goods and funeral services to the public and holds a certificate of registration to operate a mortuary in the State of New Jersey or is a licensed practitioner of mortuary science in the State of New Jersey.
"Funeral services" means any services conducted by a licensee under the direction of a registered mortuary that may be used to care for and prepare deceased human bodies for burial, cremation or other final disposition and to arrange, supervise or conduct the funeral ceremony or the final disposition of deceased human bodies.
"Immediate burial" means a disposition of human remains by burial, with or without embalming, without formal viewing, visitation or ceremony with the body present, except for a graveside service, conducted by a licensee under the direction of a registered mortuary.
"Outer burial container" means any container which is designed for placement in the grave around the casket including, but not limited to, containers commonly known as burial vaults, grave boxes, and grave liners.
"Person" means any individual, partnership, corporation, association, government or governmental subdivision or agency, or other entity.
"Services of funeral director and staff" means the services, not included in prices of other categories in N.J.A.C. 13:36-9.7, which may be furnished by a funeral provider in arranging and supervising a funeral, such as conducting the arrangement conference, planning the funeral, obtaining necessary permits, and placing obituary notices.
"Unfinished wood box" means an unornamented casket made of wood which does not have a fixed interior lining.
N.J. Admin. Code § 13:36-9.1