Effective March 1, funeral taxes were repealed. Charges by a person engaged in business as a funeral home retailer continue to be exempt from sales and use tax provided the charges are stated sepa-rately and identified on the invoice or other documentation given to the purchaser at the time of the sale. The list of items is extensive and goes from embalming to lowering a vault or casket into the grave and includes such incidental items as the tent at the grave site.

However, charges by a retailer to a purchaser to place a memorial stone, monument, grave marker, or similar item are part of the sales price of the item sold at retail and are subject to sales and use tax no matter that the charges maybe stated separately by the retailer. The exemption for separately stated installation charges was repealed as of March 1.