Bulletin Number
VTB 79-2
Tax Type
Retail Sales and Use Tax
Description
Funeral Directors: Sales Tax Reporting Change
Topic
Basis of Tax
Property Subject to Tax
Date Issued
10-05-1979
DATE: October 5, 1979
SUBJECT: Funeral Directors: Sales Tax Reporting Change
The 1979 General Assembly passed legislation requiring funeral directors to itemize charges for funeral expenses; therefore, effective October 1, 1979, the Virginia Board of Funeral Directors and Embalmers published regulations setting forth this new requirement:.
Because of this change in law, funeral directors are now required to report and pay the 4% Virginia sales tax on the total charges for tangible personal property listed on the itemized statement of funeral expenses. Embalming materials and other items used in preparation of a body are still considered purchases for use and consumption by a funeral director and are taxable at the time of purchase. Funeral directors can no longer report and pay sales tax on one-half of the total charge for a funeral as has been allowable under § 1-41 (b) of the Virginia Retail Sales and Use Tax Regulations. This section of the Regulations is currently being modified to reflect this change. This bulletin authorizes all funeral directors to change their sales tax reporting status to conform to this new requirement.
Anyone having questions regarding this bulletin should contact the department at P. 0. Box 6-L, Richmond, Virginia 23282 or telephone (804) 786-3971.
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