Bill > S0009

This bill amends South Carolina's tax code to exclude certain fees charged by funeral homes for equipment used during burial or graveside services from being considered part of the "gross proceeds of sales" subject to sales tax. Specifically, the bill adds a new provision that defines funeral home equipment as including items such as awnings, canopies, tents, artificial turf, podiums, chairs, audio equipment, and lowering mechanisms. These equipment rental or usage fees will no longer be taxable when included in funeral service charges. The bill provides retroactive relief, allowing taxpayers to apply for a refund from the Department of Revenue for any sales tax previously paid on such funeral home equipment fees. The amendment takes effect upon the Governor's approval, offering financial relief to families by reducing the taxable portion of funeral service costs and potentially lowering the overall expense of funeral services.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=9&session=126&summary=B