Indiana Code § 25-15-2-10

"Exempted person"
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Sec. 10. As used in this chapter, "exempted person" means a person that does not perform any funeral services other than one (1) or more of the following: (1) Sells, as a seller licensed under IC 30-2-13 or an agent or a representative of a seller: (A) funeral merchandise described in IC 30-2-13-8 at need; or (B) funeral merchandise defined in IC 30-2-13-8 under a certificate of authority authorized by IC 30-2-13-33 and not funeral services defined in section 17(1), 17(2), or 17(3) of this chapter unless they are funeral services (as defined in IC 30-2-13-8 ) and ratified as required by IC 30-2-13-20 . (2) Cremates human remains, but does not conduct a funeral service in conjunction with the cremation. (3) Cremates human remains or holds human remains less than forty-eight (48) hours for the purpose of cremating the human remains without a funeral service or memorial service in conjunction with the final disposition of the cremated remains. (4) Performs services for a morgue in a hospital or other facility licensed under IC 16-21 that are directly related to the purposes of the hospital or other facility. (5) Performs services for a school of mortuary science that are directly related to an educational purpose. (6) Arranges, supervises, or conducts a religious or memorial service for a deceased individual if: (A) the human remains of the deceased individual are not present at the service; and (B) final disposition of the deceased individual's human remains has been or will be completed under the authority of a funeral director having obtained a burial permit issued by the state of Indiana. (7) Conducts a religious or memorial service with the human remains of the deceased individual present if the funeral is arranged and directly supervised by a funeral director. (8) If the person is a cemetery, sells or offers advice concerning methods or alternatives available for final disposition of human remains.

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