HF 2004 (LSB 5129HH (3) 83)

HOUSE FILE 2004

BY  SWAIM

A BILL FOR

An Act creating a sales tax exemption for certain cremation and mortuary science services provided by licensed establishments.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.3, Code Supplement 2009, is amended by adding the following new subsection:
   NEW SUBSECTION.  96.  The sales price from the sale of services defined as “cremation” in section 156.1, subsection 2, and services defined as “mortuary science” in section 156.1, subsection 7, paragraphs “a” and “d”, when the services are provided by a licensed establishment as described in section 156.14.
EXPLANATION
   This bill creates a sales tax exemption from the sale of services defined as “cremation” in Code section 156.1(2), and services defined as “mortuary science” in Code section 156.1(7)(a) and (d), so long as the services are provided by an establishment that is licensed by the state according to Code section 156.14. “Cremation” is the technical process, using heat and flame, that reduces human remains to bone fragments. The definitions of “mortuary science” that pertain to the bill are Code section 156.1(7)(a): preparing, for burial or disposal, or directing and supervising burial or disposal of dead human bodies except supervising cremations; and Code section 156.1(7)(d): embalming dead human bodies, entire or in part, by the use of chemical substances, fluids, or gases in the body, or by the introduction of the same into the body by vascular injections, hypodermic injections, or by surface application into the organs or cavities for the purpose of preservation or disinfection.