I concur in the judgment reached by the majority. As to the dormant Commerce Clause issue, I concur to the extent that we find “that the Morticians Act’s incidental burden on interstate commerce is not *370excessive and is justified by the very real benefits of protecting the public health, safety, and welfare by encouraging familiarity of the owner of a funeral business with the day-to-day workings of that business and creating accountability to regulators and to clients.” See Majority Op. at 367-68.