WSR 20-05-007

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed February 5, 2020, 12:54 p.m.]

The department of revenue has issued the following excise tax advisory (ETA):

This ETA explains [and] addresses the taxability of cemetery endowment care fees received from customers of a cemetery authority on sales of interment rights (e.g., graves, niches, or crypts).

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.

Atif Aziz

Tax Policy Manager

Rules Coordinator