Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-42 - Cemeteries; tombstones, markers, and other memorials
Current through Vol. 42, No. 1, September 16, 2024
(a) Memorial dealers are vendors of tombstones, markers and other memorials sold by them and also are vendors of the materials used in setting a memorial in the cemetery. Such sales are subject to tax.
(b) If the memorial dealer furnishes a memorial and sets it in the cemetery for a lump sum, the tax applies to the entire amount charged. If a separate and additional charge is made for the labor of setting the memorial, the tax does not apply to this labor charge. No deduction may be made of charges for cutting, shaping, polishing or lettering a memorial or for transporting it to the cemetery.
(c) When a cemetery constructs the foundation upon which a memorial is placed, the cemetery is acting as a contractor and should follow the rules pertinent thereto.
