An Act to exempt funeral and burial services from the state gross receipts tax.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That chapter 10-45 be amended with a NEW SECTION:
There are exempted from the provisions of this chapter, the gross receipts of burial and funeral services. The provisions of this section do not apply to gross receipts of all sales of tangible personal property related to burial or funeral services.