What's happening
This bill exempts cemeteries from sales tax on tangible personal property and services used exclusively for cemetery purposes.
Why it matters
Reduces financial pressure on cemeteries. By exempting cemeteries from sales tax on goods and services used exclusively for cemetery operations, the bill helps preserve cemetery funds, making it less likely that cemeteries will fall into disrepair or require government assistance.
Supports long-term maintenance and preservation. The exemption encourages cemeteries to invest more in upkeep and improvements, as their budgets will go further without the burden of sales tax, directly benefiting the appearance, safety, and dignity of burial sites.
Clarifies tax status and reduces administrative burden. By specifying that approved cemetery goods and services are exempt, the bill removes ambiguity in tax collection, making compliance easier for cemetery operators and ensuring consistent application of tax rules across the state.
Benefits grieving families and communities. Lower operational costs for cemeteries may reduce the need to increase fees for burial plots or services, helping to keep end-of-life expenses manageable for families and ensuring that cemeteries remain accessible, well-maintained community resources.
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Who cares
Cemetery corporations, including religious cemeteries
The bill would provide sales tax exemptions for their purchases and for property or services they sell exclusively for use on cemetery grounds or in cemetery buildings.
Families buying cemetery goods and services
Purchases for exclusive use at the cemetery, including lot and plot maintenance, would be exempt from sales tax when charges and rates have state cemetery board approval.
State cemetery board
Its approval of charges and rates would be a condition of the new exemption for cemetery sales under section 1115.
Local governments
The bill aims to preserve cemetery funds for long-term maintenance and prevent abandoned or dilapidated cemeteries from becoming a local government burden.
Headline styles
End Cemetery Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Print number 3726b
- Amend and recommit to ways and means
- Print number 3726a
- Amend (t) and recommit to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
End Cemetery Sales Tax
In Senate Committee · Budget And Revenue · Sponsor Leroy Comrie
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3726--B
2019-2020 Regular Sessions
IN ASSEMBLY
January 30, 2019
Introduced by M. of A. DINOWITZ, HYNDMAN, JEAN-PIERRE, CRUZ, RAIA, JONES -- read once and referred to the Committee on Ways and Means -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- reported and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing an exemption for tangible personal property and services sold by a cemetery
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Declaration of policy. The people of this state have a vital interest in the maintenance and preservation of cemetery corporations to prevent them from becoming a burden upon local governments and the community. The preservation of cemetery funds is vital to the long-term maintenance and preservation of these burial grounds to prevent abandonment and dilapidation. In order to preserve this order, and the uniqueness of cemetery corporations, clarifications of cemetery sales tax collections are necessary.
§ 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 7-a to read as follows:
(7-a) Tangible personal property and services with charges and rates that have been submitted and approved by the state cemetery board and that are sold by a cemetery for the exclusive use on the grounds and in the buildings of the cemetery corporation including but not limited to the additional services provided by a cemetery as defined in paragraph (b) of section fifteen hundred nine of the not-for-profit corporation law and for the maintenance and preservation of lots, plots and parts thereof.
§ 3. Subdivision (a) of section 1116 of the tax law is amended by adding a new paragraph 10 to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01251-04-9
A. 3726--B 2
(10) A cemetery corporation, as defined in paragraph (a) of section fifteen hundred two of the not-for-profit corporation law, including but not limited to those cemeteries regulated by the religious corporations law where it is the purchaser, user, or consumer, or where it is the vendor of services or property exclusively to be used on the grounds or buildings of the corporation.
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.