Tax & Accounting Blog

Body Bags, Crypts and Caskets – Sales Tax on Morticians to get you in the Halloween Spirit

Blog, Indirect Tax, ONESOURCE, Sales and Use Tax October 10, 2014

Halloween-TreeOn October 2nd the New Jersey Division of Taxation issued Technical Bulletin 74 regarding the taxability of purchases made by morticians, undertakers, and funeral directors. Reading through the list of items commonly purchased sends shivers down my spine.  These are my favorite items from the list and an indication of whether the item is taxable (T) or exempt (E) from sales tax and use tax.

Item Description
Body Bags T
Calvarium Clamps (used to re-attach portions of the scull removed for autopsy) T
Caskets T
Coffins T
Dental Simulators (for alteration of corpse’s facial forms T
Embalmer Fluids and Supplies T
Trocar Button T

Happy Halloween sales tax fans!