Washington Code 82.04.4296 – Deductions — Reimbursement for accommodation expenditures by funeral homes
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In computing tax there may be deducted from the measure of tax that portion of amounts received by any funeral home licensed to do business in this state which is received as reimbursements for expenditures (for goods supplied or services rendered by a person not employed by or affiliated or associated with the funeral home) and advanced by such funeral home as an accommodation to the persons paying for a funeral, so long as such expenditures and advances are billed to the persons paying for the funeral at only the exact cost thereof and are separately itemized in the billing statement delivered to such persons.
[ 1980 c 37 § 16. Formerly RCW 82.04.430(15).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Terms Used In Washington Code 82.04.4296
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080