Title: House Bill 1122-First Edition
Category: Introduced Bill 2005

General Assembly of North Carolina	Session 2005

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2005
H	1
HOUSE BILL 1122

Short Title:	Reduce Sales Tax on Funerals. | (Public)
Sponsors: | Representatives Rayfield;  Brown, Faison, Pate, Setzer, and Wray.
Referred to: | Finance.
April 6, 2005

A BILL TO BE ENTITLED
AN ACT to reduce the sales and use tax on funeral expenses.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(18) reads as rewritten:
"(18)	Funeral expenses, including coffins and caskets, not to exceed two thousand five hundred dollars ($2,500).  All other funeral expenses, including gross receipts for services rendered, are taxable at the general rate of tax set in G.S. 105‑164.4.  However, 'services rendered' does not include those services that have been taxed pursuant to G.S. 105‑164.4(4), or those services performed by any beautician, cosmetologist, hairdresser or barber employed by or at the specific direction of the family or personal representative of a deceased.  In addition, 'funeral expenses' and 'services rendered' do not include death certificates procured by or at the specific direction of the family or personal representative of a deceased.  When coffins, caskets, or vaults are purchased direct and a separate charge is paid for services, the provisions of this subdivision apply to the total for both."
SECTION 2.  This act becomes effective July 1, 2005, and applies to sales made on or after that date.

Page 	 	House Bill 1122-First Edition

House Bill 1122-First Edition	 	Page