What items are exempt from sales tax in funerary contexts?

In funerary contexts, outer burial containers are exempt from sales tax because they are considered an integral part of the funeral process rather than a luxury item. This exemption reflects the understanding that these containers are necessary for the respectful burial of the deceased, thereby aligning with the state’s policies on providing equitable treatment for individuals making funeral arrangements. The purpose of such exemptions typically aligns with the broader goal of alleviating some financial burdens associated with funerals, recognizing that such costs can be significant during a time of loss.

While some types of funerary merchandise, like embalming fluids and certain service charges, may be subject to taxation, outer burial containers are specifically designated as essential components of the burial process. It is beneficial for funeral directors and service providers to be aware of these exemptions to guide families through the financial aspects of funerals effectively.