What funds are excluded from the deposit calculations made by cemetery authorities?

The correct answer highlights that sales tax and endowment care charges are excluded from the deposit calculations made by cemetery authorities. In the context of Washington funeral director laws and regulations, this distinction is crucial.

Sales tax is considered a pass-through cost that is not part of the revenue retained by the cemetery. Instead, it is collected on behalf of the state and does not contribute to the financial stability or operational funds of the cemetery. Likewise, endowment care charges are specifically designated for the long-term maintenance and upkeep of the cemetery grounds and facilities. Since these funds are allocated for a specific purpose, they are not included when calculating the deposits that must be maintained in reserve to ensure that operational funds are managed appropriately.

Understanding this delineation is important for cemetery authorities as it helps them maintain compliance with state regulations. It also ensures that they allocate funds correctly, thereby protecting both the cemetery's financial integrity and the interests of the families they serve.