23VAC10-210-980: Monuments and memorial stones

The tax applies to retail sales of memorial stones, monuments and markers without deduction for labor used in cutting and marking them. The installation or erection charge, if separately stated, is not taxable. However, the person making the installation must pay the tax on the materials purchased for use in the installation at the time of purchase. If the installation or erection charge is not separately stated, the tax applies to the entire sales price.