SLS 19RS-618 ORIGINAL
2019 Regular Session
SENATE BILL NO. 232
BY SENATOR RISER
TAX/SALES. Excludes funeral establishments that make payment to a third party for cash
advance items from the definition of dealer for state and local sales and use tax. (7/1/19)
1 AN ACT
2 To enact R.S. 47:301(31), 302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111),
3 relative to exclusions from state and local sales tax; to exclude funeral
4 establishments that make payments to a third party for cash advance items from the
5 definition of dealer for state and local sales and use tax purposes; and to provide for
6 related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:301(31), 302(BB)(110), 321(P)(111), 321.1(I)(111), and
9 331(V)(111) are hereby enacted to read as follows:
10 §301. Definitions
11 As used in this Chapter the following words, terms, and phrases have the
12 meanings ascribed to them in this Section, unless the context clearly indicates a
13 different meaning:
14 * * *
15 (31) For purposes of sales and use taxes imposed by the state or any
16 political subdivision or other taxing entity, the terms "dealer", "purchaser", or
17 "retailer" shall not include a funeral establishment that collects from a funeral
Page 1 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 232
SLS 19RS-618 ORIGINAL
1 consumer and makes payment to a third party for cash advance items in the
2 course of providing funeral directing services. For purposes of this Paragraph,
3 "cash advance items" means tangible personal property or services provided
4 by a third party to or for the benefit of a funeral consumer, the charges for
5 which are itemized at the same price charged by the third party on a statement
6 of funeral goods and services selected that is prepared by the funeral
7 establishment and qualifies as a cash advance item under 16 CFR Part 453.1 et
8 seq. Cash advance items may include but are not limited to cemetery charges,
9 crematory charges, flowers, obituary notices, death certificates, musicians,
10 singers, and clergy honoraria.
11 * * *
12 §302. Imposition of tax
13 * * *
14 BB. Notwithstanding any other provision of law to the contrary, including but
15 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
16 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
17 levied pursuant to the provisions of this Section, except for the retail sale, use,
18 consumption, distribution, or storage for use or consumption of the following:
19 * * *
20 (110) Third party cash advance items purchased by funeral
21 establishments as provided in R.S. 47:301(31).
22 * * *
23 §321. Imposition of tax
24 * * *
25 P. Notwithstanding any other provision of law to the contrary, including but
26 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
27 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
28 levied pursuant to the provisions of this Section, except for the retail sale, use,
29 consumption, distribution, or storage for use or consumption of the following:
Page 2 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 232
SLS 19RS-618 ORIGINAL
1 * * *
2 (111) Third party cash advance items purchased by funeral
3 establishments as provided in R.S. 47:301(31).
4 * * *
5 §321.1 Imposition of tax
6 * * *
7 I. Notwithstanding any other provision of law to the contrary, including but
8 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
9 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
10 levied pursuant to the provisions of this Section, except for the retail sale, use,
11 consumption, distribution, or storage for use or consumption of the following:
12 * * *
13 (111) Third party cash advance items purchased by funeral
14 establishments as provided in R.S. 47:301(31).
15 * * *
16 §331. Imposition of tax
17 * * *
18 V. Notwithstanding any other provision of law to the contrary, including but
19 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
20 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
21 levied pursuant to the provisions of this Section, except for the retail sale, use,
22 consumption, distribution, or storage for use or consumption of the following:
23 * * *
24 (111) Third party cash advance items purchased by funeral
25 establishments as provided in R.S. 47:301(31).
26 * * *
27 Section 2. This Act shall become effective on July 1, 2019
Page 3 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 232
SLS 19RS-618 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 232 Original 2019 Regular Session Riser
Proposed law excludes funeral establishments that collect from a funeral consumer and make
payments to a third party for cash advance items in the course of providing funeral directing
services from the definition of dealer for state and local sales and use tax purposes.
Proposed law provides that cash advance items include but are not limited to cemetery
charges, crematory charges, flowers, obituary notices, death certificates, musicians, singers,
and clergy honoraria.
Present law provides the exclusive list of state sales and use tax exemptions applicable until
July 1, 2025.
Proposed law adds third party cash advance items purchased by funeral establishments to
the list of applicable state sales and use tax exemptions.
Effective July 1, 2019.
(Adds R.S. 47:301(31), 302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111))
Page 4 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.