PDFWAC 296-17A-6202
Classification 6202.
6202-00 Cemeteries
Applies to:
• Cemeteries and businesses providing cemetery and funeral services at one location. Cemeteries are communal burial places and range in size from small churchyards to private facilities with hundreds of acres of land.
• Pet cemeteries.
Cemeteries may provide funeral services at the cemetery, operate a chapel, and/or offer cremation services, all of which are included in this classification when conducted in connection with a cemetery operation.
Types of burials include, but are not limited to:
• Grave burial - Involves placing caskets in the ground within a burial vault. A burial vault is a cement structure used to line graves and prevent settling.
• Lawn crypt burial - Involves placing the casket in a prefabricated, preplaced crypt. Crypts can be placed in the ground, above the ground or within private and public mausoleums.
• Niche burial - Involves placing the urn, which contain the cremated remains of the decedent, into a niche.
Work activities include, but are not limited to:
• Selling burial lots;
• Excavating graves;
• Preparing grave sites for interment;
• Performing interment services;
• Setting up tents, chairs and other burial service equipment;
• Maintaining cemetery grounds (lawns, roadways, trees, hedges and flowers);
• Maintaining markers.
Exclusions:
• Businesses operating as mortuaries, funeral homes, or crematoriums are classified in 6201.
[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 25-23-070, s 296-17A-6202, filed 11/18/25, effective 1/1/26. WSR 07-01-014, recodified as § 296-17A-6202, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-688, filed 8/28/98, effective 10/1/98; WSR 85-24-032 (Order 85-33), § 296-17-688, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-688, filed 2/28/85, effective 4/1/85; Order 73-22, § 296-17-688, filed 11/9/73, effective 1/1/74.]