Ga. Comp. R. & Regs. R. 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. ยง
43-18-1are 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.
Notes
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