Section 701.213.11. Memorial stones.

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Persons engaged in the business of selling memorial stones are selling tangible personal property, the sales price of which shall be subject to tax. When the seller of a memorial stone agrees to erect a stone upon a foundation, the total sales price from such sale shall be taxable. Any separately itemized charge for engraving is part of the taxable sales price of a memorial stone.
The sales price of any designs, lettering or engraving performed on a memorial stone or monument is also subject to tax. See In Re Des Moines-Winterset Monuments, Inc., Docket No. 79-228-6A-DR, March 13, 1980.
This rule is intended to implement Iowa Code section 423.2(1).

                    
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