Any person or persons wishing to start a cemetery company which is to be operated as a for-profit corporation must first apply for and obtain from the Tennessee Secretary of State a charter or certificate of authority.

A written trust agreement must be completed and approved by the Commissioner of the Tennessee Department of Commerce and Insurance.

Every cemetery registered with the Tennessee Department of Commerce and Insurance that is engaged in selling of lots, grave spaces, crypts, niches, and burial rights must maintain an improvement care trust fund.

Registration information is available through the Burial Services Section of the Tennessee Department of Commerce and Insurance.