Louisiana § RS 47:305.8 - Exclusion; funeral directing services
Full text of Louisiana Louisiana Civil Code § RS 47:305.8 — Exclusion; funeral directing services, with citation guidance and answers to common questions.
§ RS 47:305.8. Exclusion; funeral directing services
A. The sales and use tax levied by taxing authorities shall not apply to funeral directing services.
B. For purposes of this Section, "funeral directing services" means the operation of a funeral home including but not limited to any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematorium, or other agent for the purpose of disposition. Funeral directing services shall not mean or include the sale, lease, rental, or use of any tangible personal property as those terms are defined in R.S. 47:301.
Added by Acts 1964, No. 79, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:305.8
What does Louisiana Civil Code § RS 47:305.8 cover?
Section RS 47:305.8 ("Exclusion; funeral directing services") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:305.8?
A common citation format is "Louisiana Civil Code § RS 47:305.8" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:305.8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.