This industry comprises establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead. Illustrative Examples: Cemetery associations (i.e., operators of cemeteries) Memorial gardens (i.e., burial places) Pet cemeteries Crematories (except combined with funeral homes) Mausoleums
Crematories combined with funeral homes are classified in Industry 812210, Funeral Homes and Funeral Services; and Cemetery memorial dealers (e.g., headstones, markers, vaults) are classified in U.S. Industry 459999, All Other Miscellaneous Retailers.