Louisiana § 47:305.8 Exclusion; funeral directing services

Louisiana Statutes

§ 47:305.8 — Exclusion; funeral directing services

Louisiana § 47:305.8

Title 47Revenue and Taxation

This text of Louisiana § 47:305.8 (Exclusion; funeral directing services) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:305.8 (2026).

Text

§305.8. Exclusion; funeral directing services

A.The sales and use tax levied by taxing authorities shall not apply to funeral directing services.

B.For purposes of this Section, "funeral directing services" means the operation of a funeral home including but not limited to any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematorium, or other agent for the purpose of disposition. Funeral directing services shall not mean or include the sale, lease, rental, or use of any tangible personal property

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§305.8. Exclusion; funeral directing services
A. The sales and use tax levied by taxing authorities shall not apply to funeral
directing services.
B. For purposes of this Section, "funeral directing services" means the operation of
a funeral home including but not limited to any service whatsoever connected with the
management of funerals, or the supervision of hearses or funeral cars, the cleaning or
dressing of dead human bodies for burial, and the performance or supervision of any service
or act connected with the management of funerals from time of death until the body or bodies
are delivered to the cemetery, crematorium, or other agent for the purpose of disposition.
Funeral directing services shall not mean or include the sale, lease, rental, or use of any
tangible personal property as those terms are defined in R.S. 47:301.

Legislative History

Added by Acts 1964, No. 79, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.