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1998 SESSION

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HB 46 Taxable gross receipts of funeral services providers.

Introduced by: Clifton A. Woodrum | all patrons    ...    notes | add to my profiles

SUMMARY:

Taxable gross receipts of funeral services providers. Excludes amounts collected by a provider of funeral services on behalf of a third party providing related goods or services from the provider's gross receipts subject to local BPOL taxation. The funeral services provider must identify the payees and the amount of receipts paid to them on its license application. Currently, charges by a third party for the sale of funeral-related goods or services, which are collected by a funeral services provider and remitted to the third party, are taxable as gross receipts of the funeral services provider, regardless of whether the third party is subject to gross receipts tax on the same sale.


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