Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX

Rule 38. - Undertakers.

Latest version.

Undertakers and funeral directors are considered retail dealers for tax purposes in connection with caskets, grave vaults, clothing and similar articles.

The embalming and the furnishing of hearses, family cars, and like services are considered nontaxable services. Equipment, embalming fluids and other supplies purchased and consumed or used in the carrying on of this type of business are considered purchases at retail and as such taxable.

                    
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