Opinion No. Oag 31-90, (1990)

FRANK R. VAZQUEZ, Corporation Counsel Clark County

You have asked for my opinion on two questions regarding the provision of a cement grave liner by a funeral home in a county burial pursuant to section 49.30, Stats. First, you ask whether cement grave liners are properly classified as funeral and burial expenses or as cemetery expenses. Second, you ask if "actual cemetery expenses" includes a manufacturer/supplier's or funeral director's markup or profit on the original invoice bill.

The answer to your first question is that the characterization of a good or service as a funeral and burial…