Each funeral establishment wherein a licensed funeral director practices shall possess at least one room for the purpose of embalming and caring for human remains and for no other purpose other than preparation that may be required by certain religious sects by certified members of that religious sect. The room shall meet the standards prescribed in § 13.174 (relating to facilities and equipment required).
49 Pa. Code § 13.171
This section cited in 49 Pa. Code § 43b.6 (relating to schedule of civil penalties-funeral directors and funeral establishments).