West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning, the following terms shall have the meaning
				  ascribed herein, and shall apply in the singular and in the plural.
2.1. "Burial vault" means a protective
				container for a casket which is used to prevent a grave from sinking.
2.2. "Cemetery" means and includes all land
				and appurtenances including roadways, office buildings, outbuildings and other
				structures used or intended to be used for or in connection with the interment
				of human remains:
Provided
, That this definition shall have no
				effect on the determination of whether real property is exempt from ad valorem
				property taxation pursuant to W. Va. Code '11-3-9
				and 110 C.S.R. 3. The sprinkling of ashes or their burial in a biodegradable
				container on church grounds or their placement in a columarium on church
				property does not constitute the creation of a cemetery.
2.3. "Cemetery company" or "seller" means any
				person, partnership, firm or corporation engaged in the business of operating a
				cemetery or selling property, goods or services used in connection with
				interring or disposing of the remains or commemorating the memory of a deceased
				human being, where delivery of the property or goods or performance of the
				service may be delayed later than one hundred twenty (120) days after receipt
				of the initial payment on account of such sale. Such property, goods or
				services include, but are not limited to, burial vaults, mausoleum crypts, lawn
				crypts, memorials, marker bases and opening and closing and/or interment
				services, but do not include graves or incidental additions such as dates,
				scrolls or other supplementary matter representing not more than ten percent
				(10%) of the total contract price.
2.4. "Commissioner" or "Tax Commissioner"
				means the Secretary of the West Virginia Department of Tax and Revenue or his
				delegate.
2.5. "Compliance agent"
				means a natural person who owns or is employed by a cemetery company to assure
				the compliance of the cemetery company with the provisions of W. Va. Code
				'35-5B-1 et seq. and
				these regulations.
2.6. "Cost
				requirement" means the total cost to the seller of the property, goods or
				services subject to the deposit requirements of W. Va. Code '35-5B-4
				and these regulations and as required by that seller's total
				contracts.
2.7. "Delivery" means
				that the seller has transferred physical possession of the identified goods,
				has attached or installed such goods at the designated interment space or has
				actually furnished preneed cemetery company contract services. In the case of
				preneed goods which are identified with the name of the buyer or other contract
				beneficiary, "delivery" may also occur when:
2.7.1. The seller pays for and stores the
				goods at the cemetery where they are intended to be used; or
2.7.2. The seller has paid the supplier of
				such goods and the supplier has caused such merchandise to be manufactured and
				stored, has caused title to such merchandise to be transferred to the buyer or
				other contract beneficiary and has agreed to ship such merchandise upon his or
				her request.