§305.8. Exclusion; funeral directing services

            A. The sales and use tax levied by taxing authorities shall not apply to funeral directing services.

            B. For purposes of this Section, "funeral directing services" means the operation of a funeral home including but not limited to any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematorium, or other agent for the purpose of disposition. Funeral directing services shall not mean or include the sale, lease, rental, or use of any tangible personal property as those terms are defined in R.S. 47:301.

            Added by Acts 1964, No. 79, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.