9 Pa. Stat. § 53
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Cemetery." A place for the disposal or burial of deceased human beings, by cremation or in a grave, mausoleum, vault, columbarium or other receptacle. The term does not include a private family cemetery.
"Cemetery company." Any business entity that sells to the public the ownership of, or the right to use, any cemetery lot owned by the business entity. The term also includes the person or persons responsible for any cemetery company or cemetery owned or controlled by a church or religious congregation or fraternal organization or by any association created by a church or religious organization or a fraternal organization.
"Lot." Includes a lot, plot or part of a cemetery.
9 P.S. § 53