1. A. Each funeral establishment, funeral director, or embalmer shall give an itemized written or printed memorandum of funeral goods and services (“statement”) for retention to each potential purchaser of funeral goods or services at the conclusion of the discussion of any funeral arrangements and before the establishment enters into a contract with a purchaser of funeral goods or services. The itemized statement shall list at least the following information:

   1. 1. The name and address of the funeral establishment;
   2. 2. A caption entitled “Statement of Funeral Goods and Services Selected”; and
   3. 3. The funeral goods and services selected by that person and the prices to be paid for each item, specifically itemized cash advance items, the total cost of the goods and services selected and other information contained in or indicated by the “Statement of Funeral Goods and Services Selected” format in Appendix B of 4 A.A.C. 12, Article 5.
2. B. The information required by this Section may be included on any contract, statement, or other document that the funeral establishment would otherwise provide at the conclusion of discussion of arrangements. The itemized disclosures required by this Section shall be made in a clear and conspicuous manner. The establishment shall indicate immediately adjacent to the appropriate items under the “funeral arrangements” and “automotive equipment” categories the funeral services, facilities, and automotive equipment items selected by the purchaser. A funeral establishment may include additional itemized disclosures on the statement concerning goods and services selected. If certain charges required to be itemized on the statement are not known or reasonably ascertainable at the time the contract is signed, a good faith estimate of the charges shall be given on the statement, and the establishment shall provide a written description of the actual charges to the purchaser within fifteen (15) days after the information becomes available to the establishment.

3. C. If an establishment uses the “statement of funeral goods and services selected” as a final bill, the following disclosures must be added to the statement:

   “If you elected a funeral that requires embalming, such as a funeral with a viewing, you may have to pay for the embalming. You do not have to pay for embalming you did not approve if you selected arrangements such as a direct cremation or immediate burial. If we charged for embalming, we will explain why in writing.”

   If an establishment does not use the “statement of funeral goods and services selected” as a final bill, the disclosures concerning embalming required by this subsection must be added to the final bill, contract, or other written evidence of the agreement or obligation given to the purchaser, and the establishment may use the “statement of funeral goods and services selected” format as shown in Appendix B of 4 A.A.C. 12, Article 5. The establishment shall disclose in writing to the purchaser on the statement any legal, cemetery, or crematory requirement that mandates that the consumer purchase a specific funeral good or service. The establishment also shall disclose on the statement the “Notice to Purchaser” concerning casket and container legal requirements required by A.R.S. § 32-1373(B).

Historical Note

New Section R9-9B-315 recodified from R4-12-307 and amended at 32 A.A.R. 177 (January 9, 2026), effective January 1, 2026 (Supp. 25-4).