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1998 SESSION
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.
FULL TEXT
- 01/14/98 House: Presented & ordered printed, prefiled 12/24/97 985803492 pdf
- 03/04/98 House: Bill text as passed House and Senate (HB46ER) pdf
- 04/08/98 Governor: Acts of Assembly Chapter text (CHAP0220) pdf
HISTORY
- 01/14/98 House: Presented & ordered printed, prefiled 12/24/97 985803492
- 01/14/98 House: Referred to Committee on Finance
- 01/22/98 House: Assigned to Finance sub-committee: 1
- 02/03/98 House: Reported from Finance (23-Y 0-N)
- 02/04/98 House: Read first time
- 02/05/98 House: Read second time and engrossed
- 02/06/98 House: Read third time and passed House (Block Vote) (99-Y 0-N)
- 02/06/98 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/06/98 House: Communicated to Senate
- 02/09/98 Senate: Constitutional reading dispensed
- 02/09/98 Senate: Referred to Committee on Finance
- 02/25/98 Senate: Reported from Finance (17-Y 0-N)
- 02/26/98 Senate: Const. reading disp., passed by for the day (39-Y 0-N)
- 02/26/98 Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
- 02/27/98 Senate: Read third time
- 02/27/98 Senate: Passed Senate (39-Y 0-N)
- 02/27/98 Senate: VOTE: PASSAGE R (39-Y 0-N)
- 03/04/98 House: Bill text as passed House and Senate (HB46ER)
- 03/09/98 House: Enrolled
- 03/10/98 House: Signed by Speaker
- 03/11/98 Senate: Signed by President
- 04/02/98 Governor: Approved by Governor-Chapter 220 (effective 7/1/98)
- 04/08/98 Governor: Acts of Assembly Chapter text (CHAP0220)