Jie Wang wants to open a new funeral parlor in Colorado. She would like to know the sales and use tax implications for this business. Are morticians considered to be rendering services, selling tangible personal property, or a combination of both? Specifically, Jie needs to know whether she should contract funeral ser-vices as one lump sum, or would it be more beneficial to itemize the charges for caskets, urns, and so on separately from the services offered?