Iowa Admin. Code r. 701—213.7(423) — Memorial stones

213.7(1) The sales price of memorial stones is subject to tax. When the seller of a memorial stone agrees to erect a stone upon a foundation, the total sales price from the sale is taxable. Any separately itemized charge for engraving is part of the taxable sales price of a memorial stone. 213.7(2) The sales price of any designs, lettering or engraving performed on a memorial stone or monument is also subject to tax.