SB541 Summary

• Exempts gross receipts and compensating use taxes on maintenance services provided to cemeteries, including lawn mowing, raking, garden care, tree and bush services, landscaping, and repairs.

• Exempts taxes on maintenance equipment, lawn care and landscaping items, and motor vehicles used for cemetery ground maintenance, including tractors, lawn mowers, dump trucks, trailers, fertilizer, dirt, gravel, and tools.

• Exempts taxes on computer software and hardware used solely for cemetery management and data retention.

• Applies only to items and services sold to cemeteries used for the burial of human remains.

• Effective on the first day of the calendar quarter following the enactment of the act.