What is sales tax applied to in the context of funeral services?

In the context of funeral services, sales tax is applied specifically to merchandise sold as part of the funeral service. This includes items like caskets, urns, and other tangible personal property that consumers purchase in conjunction with a funeral. The rationale behind applying sales tax to merchandise is that these items are considered physical goods, which typically fall under sales tax regulations in most jurisdictions, including Missouri.

While services such as embalming, cremation, and other professional funeral services are crucial elements of the comprehensive care provided during funerals, they generally do not attract sales tax because most states, including Missouri, do not impose sales tax on services rendered. This distinction is important in understanding what is taxed and what is not within the realm of funeral services, highlighting that merchandise is the primary focus of sales tax in this context.