The Washington Department of Revenue recently released guidance detailing how state taxes apply to cemetery endowment funds. A cemetery endowment fund is a fund that cemeteries must pay a fee into when customers purchase an internment right, such as a grave, niche, or crypt. The required fee for the cemetery is a deposit of 10% of the gross sales price of the interment rights. The funds are then used solely for general care, maintenance, and embellishment of the cemetery. The endowment care fees are subject to the business and occupation tax (B&O tax) under the services and other activities classification. Other related charges are subject to B&O tax under the retailing classification (e.g., charges for grave liners, grave markers, urns, etc.).