188.8.131.52 Sale of Tangible Property or Commodities of Cemeteries
1. Michigan Sales tax must be collected on the sale of all tangible property, such as casket containers, urns, memorials, vases, flowers, etc. (Plots or lots, crypts and niches are not taxable items.)
2. The sale of any type of taxable tangible property or commodity to employees for their own use without collecting sales tax is a violation of Michigan tax laws and prohibited by these diocesan norms.