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Office of Economic Development and International Trade

Business Licensing Database
CEMETERY

BURIAL CEMETERY GRAVE YARD GRAVEYARD
PERPETUAL CARE

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Most product sales, including vaults, liners and markers, are subject to sales tax. Contact the Department of Revenue regarding sales tax licensing regardless of whether a business sells retail, wholesale, on consignment or at events.

Link:  http://www.revenue.state.co.us/fyi/html/sales09.html

Local
Local Licensing Authorities
The county Department of Public Health where the death occurred or where cemetery is located supplies the original, final disposition permit to the funeral home. Cemeteries must then send permit back to county office where issued. This permit is required before burial.
Specific Health Dept regulations may vary.

Check for any additional city or county zoning regulations.

Link:  http://www.cdphe.state.co.us/as/locallist.asp
NOTE:  There are no licensing or oversight agencies within state government that regulate cemeteries. Endowment Care facilities were deregulated in 1992 by Senate Bill 92-90. Complaints regarding fraud may direct to the local district attorney's office.
NOTE:  The Colorado Division of Insurance regulates pre-need funeral contracts. (10-15-101 thru 121, CRS)
NOTE:  See also MORTUARY

page last updated 9/10/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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