Section R865-19S-63 - Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103A. Sales of tombstones and grave markers, which are embedded in sod or a concrete foundation, are considered to be improvements to real property. If the seller furnishes and installs the marker, tax applies to his cost of the marker and to his cost of installation material. If the seller does not install the marker, the transaction is a sale of tangible personal property and the seller must collect tax on the full selling price, including cutting, shaping, lettering, and polishing.Utah Admin. Code R865-19S-63