H.F. 2004 Section 1. Section 423.3, Code Supplement 2009, is amended 1 by adding the following new subsection: 2 NEW SUBSECTION . 96. The sales price from the sale of 3 services defined as “cremation” in section 156.1, subsection 2, 4 and services defined as “mortuary science” in section 156.1, 5 subsection 7, paragraphs “a” and “d” , when the services are 6 provided by a licensed establishment as described in section 7 156.14. 8 EXPLANATION 9 This bill creates a sales tax exemption from the sale of 10 services defined as “cremation” in Code section 156.1(2), 11 and services defined as “mortuary science” in Code section 12 156.1(7)(a) and (d), so long as the services are provided by an 13 establishment that is licensed by the state according to Code 14 section 156.14. “Cremation” is the technical process, using 15 heat and flame, that reduces human remains to bone fragments. 16 The definitions of “mortuary science” that pertain to the 17 bill are Code section 156.1(7)(a): preparing, for burial or 18 disposal, or directing and supervising burial or disposal of 19 dead human bodies except supervising cremations; and Code 20 section 156.1(7)(d): embalming dead human bodies, entire or 21 in part, by the use of chemical substances, fluids, or gases 22 in the body, or by the introduction of the same into the body 23 by vascular injections, hypodermic injections, or by surface 24 application into the organs or cavities for the purpose of 25 preservation or disinfection. 26 -1- LSB 5129HH (3) 83 ak/sc 1/ 1