Vermont Code § 18 V.S.A. § 5304

Limitation of powers
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§ 5304. Limitation of powers
The business of cemeteries shall not include among its corporate powers, either by
express grant or as an incident thereto, the right to engage in any business enterprise
or occupation such as is usually pursued by private individuals. Nevertheless, this
provision shall not exclude the right of cemeteries to sell corner posts and other
implements to define the boundaries of lots or other subdivisions of such cemeteries,
and articles incident to the care and maintenance of lots and burial spaces, and the
right of cemeteries to furnish or sell materials necessary for a complete cemetery
burial service.

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