NY S02199

Exempts from sales tax tangible personal property and services sold by cemeteries when charges have been approved by the State Cemetery Board and are for exclusive use on cemetery grounds and buildings

Covers additional cemetery services as defined in the Not-for-Profit Corporation Law, including maintenance and preservation of lots and plots

Grants tax-exempt status to cemetery corporations (as defined in Not-for-Profit Corporation Law) when purchasing, using, or selling services and property exclusively for use on their grounds or buildings

Includes cemeteries regulated under the Religious Corporations Law in the exemption

Justifies the exemption as necessary to preserve cemetery funds for long-term maintenance and prevent cemetery abandonment and burden on local governments