248 opinions issued in 1964.
Opinion No. 180-64
Jun 8, 1964
Opinion letter to the Honorable William G. Johnson
Opinion No. 21-64 — ADMINISTRATIVE LAW.; STATE BOARD OF EMBALMING.
Jun 5, 1964
The so-called “Pre-Need Arrangement For Memorial Services” is not a pre-need burial plan within the meaning of Section 333.035-1(12)(d), RSMo 1959, but is only a discount certificate. Licensed embalmers who directly or indirectly enter into Articles of Agreement for the sale of such plans are guilty of unprofessional conduct as defined in Section 333.035-1(12)(d). However, neither subparagraphs (c) nor (d) of this section prohibit embalmers from entering into contracts providing for the sale of genuine pre-need burial plans.
Opinion No. 123-64 — SALES TAX.; INSECTICIDES.
Jun 4, 1964
The sale of Aldrain granules which are planted with corn seed is not exempt from the Missouri sales tax.
Opinion No. 215-64
Jun 2, 1964
Opinion letter to the Honorable Charles H. Baker