New Jersey Statutes Title 45. Professions and Occupations 45 § 27-13

(1) on the initial sale by a cemetery company of each grave, 15% of the gross sales price;

(2) 10% of the initial sales price of a crypt or niche in a public mausoleum or columbarium;

(3) on bulk sales of graves, 15% of the current retail gross sales price of comparable graves;

(4) on bulk sales of crypts or niches, 10% of the current retail gross sales price of comparable crypts or niches;

(5) on transfer of a grave, 15% of the current gross sales price of equivalent graves, less any amounts previously paid to the Maintenance and Preservation Fund on sales of that grave;

(6) on transfer of a crypt or niche, 15% of the current gross sales price of equivalent crypts or niches, less any amounts previously paid to the Maintenance and Preservation Fund on sales of that crypt or niche;

(7) for each interment or for the placement of cremated human remains, 3% of the charge for the interment or placement or $20, whichever is more;

(8) for a foundation, base or installation, 10% of the charge for the foundation, base or installation, or $20, whichever is more.

For the purposes of paragraphs (5) and (6) of this subsection, “transfer” shall not include: (a) sales to the cemetery company or to the next of kin; or (b) conveyance of a right of burial in a grave, crypt or niche for which there is no transfer of title provided the grave, crypt or niche was sold after December 1, 1971, the conveyance of the right of burial is from a corporation or association organized not for profit and operated exclusively for religious or charitable purposes to a member or authorized designee of a member of the corporation or association, and a fee or charge had previously been paid on that grave, crypt or niche pursuant to subsection c.