South Carolina 2025-2026 Regular Session

South Carolina Senate Bill S0009

Introduced
1/14/25  

Caption

Funeral Home Charges

Impact

The implications of S0009 directly affect the financial obligations of families navigating funeral arrangements. By exempting specific charges from sales tax, bill S0009 aims to reduce overall costs for consumers during a sensitive and challenging time. As a result, this could provide some relief to families who may be stretched financially as they deal with the loss of a loved one. According to the bill, equipment covered under this exemption includes items such as awnings, canopies, chairs, and audio equipment used during services.

Summary

Bill S0009 aims to amend Section 12-36-90(2) of the South Carolina Code of Laws, specifically relating to the 'gross proceeds of sales.' The proposed amendment seeks to exclude certain fees or charges imposed by funeral homes or undertakers for the use of their equipment during the provision of burial or graveside services. The intended outcome is to alleviate the sales tax burden associated with these fees, which are part of the comprehensive expenses often incurred during a funeral.

Contention

The bill has sparked debate regarding the equitable treatment of expenses associated with funeral services compared to other taxable services. Critics may argue that this exclusion could set a precedent for similar exemptions in other sectors, complicating the state's taxation system. Moreover, there is concern over potential revenue loss for the state, which relies on tax income to support various public services. Proponents argue that the emotional and financial challenges faced by families during bereavement warrant such an exemption to provide relief and dignity in their time of need.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.