Exempts funeral home equipment fees from South Carolina sales tax.

This bill amends the South Carolina Code to exclude fees or charges imposed by a funeral home or undertaker for the use of its equipment in its provision of burial or graveside services from the definition of "gross proceeds of sales." Equipment includes awnings, canopies, tents, artificial turf, podiums, chairs, audio equipment, and lowering mechanisms. This change means such fees will not be subject to sales tax. The amendment takes effect upon approval by the Governor.

Exempts funeral home equipment fees from South Carolina sales tax.

This bill amends the South Carolina Code to exclude fees or charges imposed by a funeral home or undertaker for the use of its equipment in its provision of burial or graveside services from the definition of "gross proceeds of sales." Equipment includes awnings, canopies, tents, artificial turf, podiums, chairs, audio equipment, and lowering mechanisms. This change means such fees will not be subject to sales tax. The amendment takes effect upon approval by the Governor.