|BILL AS INTRODUCED||2007-2008|
Introduced by Representatives Martin of Springfield and Emmons of Springfield
Subject: Taxation; sales tax; exemption for lettering of grave markers
Statement of purpose: This bill proposes to create a sales tax exemption for lettering of grave markers.
AN ACT RELATING TO SALES TAX EXEMPTION FOR LETTERING OF GRAVE MARKERS
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. 32 V.S.A. § 9741 is amended to read:
§ 9741. SALES NOT COVERED
Retail sales and use of the following shall be exempt from the tax on retail sales imposed under section 9771 of this title and the use tax imposed under section 9773 of this title.
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(22) Funeral charges, including sales of tangible personal property such as caskets, vaults, boxes, clothing, crematory urns, and other such funeral furnishings as are necessary incidents of the funeral, but excluding the sale of flowers and other items sold as an accommodation rather than as an integral part of the funeral service or preparation therefor.
(23) Charges for printing or imprinting of grave markers.
Sec. 2. 32 V.S.A. § 9771 is amended to read:
§ 9771. IMPOSITION OF SALES TAX
Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this state. The tax shall be paid at the rate of six percent of the sales price charged for the following:
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(3) Producing, fabricating, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, printing, or imprinting, but excluding printing or imprinting of grave markers.
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Sec. 3. EFFECTIVE DATE
This act shall apply to services provided on or after July 1, 2008.
The Vermont General Assembly
115 State Street