34 Tex. Admin. Code § 3.304 - Morticians and Monument Builders
(a)
Morticians.
(1) The mortician is the consumer
of all tangible personal property used, consumed, or furnished to the customer
in rendering funeral services, regardless of whether or not a separate charge
is stated for any such item. As the consumer, the mortician is required to pay
the appropriate amount of tax at the time of purchase of all such tangible
personal property used, consumed, or furnished in the performance of
services.
(2) If a mortician sells
caskets, boxes, vaults, or other individual items of tangible personal property
separately from an agreement to render funeral services, the mortician becomes
a retailer and is required to have a limited sales tax permit, and must collect
and report the tax on the agreed price of all such tangible personal property
sold. Resale certificates may be given in lieu of the tax at the time of
purchase only on those individual items purchased for resale.
(b) Monument builders.
(1) Monument builders are contractors when
they install memorials such as tombstones, vaults, and similar items. The
provisions of §
3.291 of this title (relating to
Contractors) apply to their operations.
(2) When a monument builder sells a product
and no installation is provided, the total charge for the product is taxable.
In this instance the monument builder is a manufacturer making a retail sale of
the manufactured product.
Notes
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