The Iowa Department of Revenue released a policy letter stating that combined charges for resetting headstones are not taxable. The resetting process includes nontaxable and taxable services.
Iowa does not tax labor charges for removing the headstone, mixing and pouring the concrete, and putting the headstone back. However, digging the hole and removing the old foundation are taxable excavation services.
When all of these charges are combined for a single price, no tax applies to the resetting service.
If the services are separately stated, the excavation services are taxable.