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New Jersey: Funeral Services and Sales Tax


 Princeton, New Jersey.

It has been said that the only certain things in life are death and taxes. Yet surely it is certain that people don’t want to deal with taxes as they’re burying their dead.

In New Jersey, at least, grieving people do not need to worry about sales tax; goods and services sold by funeral directors, morticians and undertakers are not subject to New Jersey sales tax. It’s a small consolation, perhaps, but a kind gesture.

Funeral directors, morticians and undertakers are considered the end user of goods purchased to provide burial and funeral services. As a result, most of these goods are subject to sales and use tax when purchased by undertakers, morticians and funeral directors. There are a few exceptions.

Exempt

Examples of items exempt when purchased by undertakers, etc.:

  • Aprons
  • Burial clothes
  • Gloves
  • Limousine service used in connection with mortuary and funeral services

Taxable

Examples of items subject to sales tax when purchased by undertakers, etc.:

  • Coffins
  • Crypts
  • Dirt Wagon
  • Embalmer
  • Grave materials
  • Hearse
  • Hoists
  • Mausoleum
  • Memorials
  • Plaques
  • Smelling salts
  • Stretchers
  • Tents
  • Umbrellas
  • Wreaths

A complete list, which is fascinating in a way, is available in the New Jersey Division of Taxation Technical Bulletin TB-74.

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photo credit: Tony Fischer Photography via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.