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))