                                 CODE OF VIRGINIA

LIMITATION ON GROSS RECEIPTS OF PROVIDERS OF FUNERAL SERVICES (§ 58.1-3732.3)

Gross receipts of providers of funeral services for license tax purposes under
Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts
collected by any provider of funeral services on behalf of, and paid to, another
person providing goods or services in connection with a funeral. The exclusion
provided by this section shall apply if the goods or services were contracted
for by the provider of funeral services or his customer. A provider of funeral
services claiming the exclusion shall identify on its license application each
person to whom the excluded receipts have been paid and the amount of the
excluded receipts paid by the provider of funeral services to such person. As
used in this section, &#8220;provider of funeral services&#8221; means any
person engaged in the funeral service profession, operating a funeral service
establishment, or acting as a funeral director or embalmer.

HISTORY: 1998, c. 220.