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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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350.0000 Memorial Dealers—Regulation 1572
Annotation 350.0020
350.0020 Structures. A memorial dealer is not the retailer of a sarcophagus, columbarium, mausoleum or other type of structure which is designed and constructed for the purpose of housing the dead, and which, as to construction is subject to the provisions of Part 5 of Division 8 of the Health and Safety Code, notwithstanding that the structure may also serve as a memorial to those interred. 10/1/68.