2006 Code of Virginia § 58.1-3732.3 - Limitation on gross receipts of providers of funeral services

58.1-3732.3. Limitation on gross receipts of providers of funeral services.

Gross receipts of providers of funeral services for license tax purposesunder Chapter 37 ( 58.1-3700 et seq.) of this title shall not includeamounts collected by any provider of funeral services on behalf of, and paidto, another person providing goods or services in connection with a funeral.The exclusion provided by this section shall apply if the goods or serviceswere contracted for by the provider of funeral services or his customer. Aprovider of funeral services claiming the exclusion shall identify on itslicense application each person to whom the excluded receipts have been paidand the amount of the excluded receipts paid by the provider of funeralservices to such person. As used in this section, "provider of funeralservices" means any person engaged in the funeral service profession,operating a funeral service establishment, or acting as a funeral director orembalmer.

(1998, c. 220.)