Bill > S03701

This bill provides an exemption from sales tax for tangible personal property and services sold by cemeteries, as well as establishes an amnesty program for cemetery corporations. Specifically, it amends the tax law to exempt from sales tax any tangible personal property and services sold by a cemetery for use on the cemetery's grounds or buildings, including additional services and maintenance of lots, plots, and parts thereof. It also exempts cemeteries from paying sales tax when they are the purchaser, user, or consumer of property or services exclusively for use on the cemetery's grounds or buildings. The bill aims to preserve cemetery funds and prevent cemeteries from becoming a burden on local governments.