Tax Rules: Final: 5703-9
5703-9-32 Sales and use tax: funeral
transactions.
(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:
(1) Clothing
(2) Vaults - All kinds
(3) Outside Containers (Except pine box furnished with
casket)
(4) Flowers
(5) Caskets
(6) Urns or other containers for ashes from cremation
(7) Limousine service if entirely within Ohio
(8) Guest books and prayer cards
(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:
(1) Funeral notices
(2) Gratuities to clergymen and pallbearers, churches, etc.
(3) Cash advances
(4) Embalming and care of the remains
(5) Transportation of the remains
(6) Cremation
(7) Use of the funeral home or chapel for showing or services
(8) Counseling or other professional services
(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:
(1) Embalming fluids, cosmetics, and instruments used in
preparation of the remains
(2) Crematory equipment and supplies
(3) Funeral home or chapel furnishings
(4) Motor vehicles used for transporting the remains
(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: 05-06-07
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.01, 5739.02, 5741.02
Prior effective dates: 10-7-47, 12-23-92 (Emer.), 3-21-93