Could an embalmer accept a resale certificate from the mortuary that supplied the casket and other funeral services?

Plain-English summary

The embalmer could accept a properly executed resale certificate from the mortuary. The embalmer performed embalming, then delivered the remains and tangible personal property to the mortuary that provided the casket and other funeral services.

The memorandum treated the embalmer as a subcontractor in that arrangement. It also combined an $875 “Mortuary and Funeral Service” charge with a $50 embalming charge, producing a $925 historical Standard Service measure under Ruling 8.

Source and live-annotation limits

The memorandum does not reproduce the San Bernardino auditing inquiry or identify the embalmer, mortuary, decedent, or Public Administrator matter. It supplies no remains, tangible property, casket, funeral services, contract, properly executed resale certificate, $875 or $50 billing, invoice, $925 calculation record, tax return, audit, assessment, completed transaction, or later outcome. Former Ruling 8 is cited for the Standard Service classification but is not reproduced.

The live annotation preserves the embalmer's work and delivery, subcontractor classification, and resale-certificate result. It omits the internal audit posture, tangible-property detail, proper-execution condition, Ruling 8, both stated charges, Public Administrator label, $925 measure, missing records and authority, and later-outcome gap.

What this means for you

Embalmers, mortuaries, and tax professionals

Document which party contracts with the customer, who supplies the casket and other property, every delivery, the subcontract relationship, the complete resale certificate, and each separately stated charge. Do not apply the historical $925 measure outside its absent underlying billing record.

Common questions

Why could the embalmer take a resale certificate?

The mortuary was the party providing the casket and complete service to the customer, while the embalmer acted as its subcontractor.

Did the certificate need to be properly executed?

Yes. The memorandum expressly conditioned the answer on a proper resale certificate.

What charges entered the historical Standard Service measure?

The $875 funeral-service billing and the $50 embalming charge, totaling $925.

Citations and references

• Sales and Use Tax Ruling 8 — historical Standard Service classification and measure applied
• Audit request, embalmer and mortuary arrangement, resale certificate, $875 and $50 billings, and transaction records — described or referenced but not included

Verbatim support

From the official August 19, 1965 memorandum:

Accordingly, the embalmer may accept a properly executed resale certificate.

Therefore, the billing of $875 for "Mortuary and Funeral Service" and the $50 charge attributable to "Embalming, Public Administrator” should be added to compute the charge for the Standard Service. $925 is the proper measure.

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/370-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/370-0160.pdf

Original ruling text

370.0160

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

August 19, 1965

To:

San Bernardino - Auditing (BM)

From:

Tax Counsel (PRD)

We agree with your conclusion that the embalmer who only performs embalming services and then delivers the remains to the mortuary which provides the casket and other services is a subcontractor delivering tangible personal property along with the remains. Accordingly, the embalmer may accept a properly executed resale certificate. It is our understanding that embalming is within the purview of the Standard Service classification of Ruling 8. Therefore, the billing of $875 for "Mortuary and Funeral Service" and the $50 charge attributable to "Embalming, Public Administrator” should be added to compute the charge for the Standard Service. $925 is the proper measure.

PRD:o'b [lb]