Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-32 - Sales and use tax: funeral transactions
Current through all regulations passed and filed through September 16, 2024
(A) Morticians and funeral directors are the retailers of all items of tangible personal property and taxable services which must be separately stated in the billing and tax collected on the full selling price. Examples of such tangible personal property and services include, but are not limited to:
(B) Personal and professional services that are not subject to tax should be stated separately from the taxable tangible personal property and services in the billing. Examples of nontaxable personal or professional services include, but are not limited to:
(C) Morticians and funeral directors are the consumers of all items of tangible personal property or taxable services used in performing their personal or professional services and shall pay the tax on the purchase of such articles. Examples of such items include, but are not limited to:
(D) Cemetery associations are vendors of all items of tangible personal property sold such as vaults and markers, including grave and lot markers, and are responsible for the collection of the tax on taxable transactions.
(E) If the casket and remains are to be shipped to a point outside the state, no Ohio tax shall be collected by the Ohio mortician or funeral director for the tangible personal property shipped.
Effective: 9/23/2017
Five Year
Review (FYR) Dates: 7/3/2017 and
09/23/2022
Promulgated
Under: 119
Statutory Authority: 5703.05
Rule Amplifies:
5739.01, 5739.02, 5741.02
Prior Effective Dates: 10/7/1947,
12/23/1992 (Emer.), 3/21/1993,
05/06/2007