Tenn. Comp. R. & Regs. 1320-04-05-.06
Current through December 18, 2024
Income derived from interment charges made by cemeteries, memorial gardens, etc., is taxable under the Business Tax Act. In cases where no deed or certificate of ownership is given, charges for burial in lots, crypts, etc., will be deemed to be charges made for the right of sepulcher and the entire gross income therefrom is taxable without any deduction for amounts set aside for perpetual care. The sale of boxes, urns, markers, vases, plants, shrubs and other tangible personal property are also taxable under the Business Tax Act.
Tenn. Comp. R. & Regs. 1320-04-05-.06
Authority: T.C.A. §§67-5822 and 67-101.