Bill > S00685

This bill provides an exemption from sales tax for tangible personal property and services sold by a cemetery in New York. The exemption applies to items and services that have been submitted to and approved by the state cemetery board, and that are used exclusively on the cemetery's grounds and buildings, including for the maintenance and preservation of lots, plots, and parts thereof. The bill also exempts cemeteries from paying sales tax when they are the purchaser, user, or consumer of such property and services. The purpose of this bill is to preserve the long-term maintenance and preservation of cemetery funds and prevent the abandonment and dilapidation of burial grounds.