ARSD § 64:06:03:27 — Memorial dealers

Memorial dealers are
retailers of tombstones, markers, other memorials, and materials, such as
cement, used in setting the memorial in the cemetery.
If memorial dealers agree to furnish a
memorial and set it in the cemetery, tax applies to the entire amount charged.
No deduction may be made for charges for installation, cutting, shaping,
polishing, or lettering the memorial or for transporting the memorial to the
cemetery.
If cemeteries construct foundations
for memorials and collect the charges for the foundations from memorial
dealers, the memorial dealers are the retailers of the foundations. The
memorial dealers shall collect the charges for the foundations or the materials
used to make the foundations from their customers or shall include the charges
for the foundations in their charges for furnishing the memorials. The memorial
dealers shall pay the tax to the state on the charges made for the foundations
as well as on the charges for the memorials. In constructing the foundations
the cemeteries are acting as the agents of the memorial dealers.
If cemeteries collect charges for
foundations directly from the customers of the memorial dealers, the cemeteries
are the retailers of the foundations and shall pay the tax to the state on the
charges made.