1. (a) As used in this chapter, "cash advance item" means an item of property, or services, or merchandise that is not sold directly by a seller and is described to a purchaser as one (1) of the following:

   1. (1) A cash advance.
   2. (2) An accommodation.
   3. (3) A cash disbursement.
   4. (4) An estimated future charge by a third party.
   5. (5) A similar term.
2. (b) The term also refers to a service or property obtained from a third party for which the seller collects an estimated payment to be held in trust or escrow until services or merchandise subject to a contract are delivered because the cost of the service or property can only be estimated at the time the contract is made.

3. (c) Cash advance items include the following:

   1. (1) Cemetery or crematory services.
   2. (2) Pallbearers.
   3. (3) Public transportation.
   4. (4) Clergy honoraria.
   5. (5) Flowers.
   6. (6) Musicians or singers.
   7. (7) Nurses.
   8. (8) Obituary notices.
   9. (9) Gratuities.
   10. (10) Death Certificates.
   11. (11) Sales tax.
   12. (12) Foreign language interpreters.
   13. (13) Religious commemorative services.

   14. (14) Fees charged for the following:

       1. (A) Interment.
       2. (B) Opening and closing of a grave or crypt.
4. (d) If property or services are not cash advance items under this section, they are services or merchandise under section 8 of this chapter.

As added by P.L.114-1999, SEC.7.