AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY AND SERVICES USED FOR BURIALS AND CREMATIONS FROM THE SALES AND USE TAXES.

Plain English Breakdown

The bill summary and text do not provide details on specific changes to existing laws beyond expanding exemptions for personal property and services.

Act Exempting Burial Items and Services from Taxes

This act expands the tax exemption for personal property used in burials or cremations up to $10,000 and exempts burial and cremation services from sales and use taxes.

What This Bill Does

• Expands the tax exemption for personal property used in burials or cremations to a maximum of $10,000.
• Exempts all burial and cremation services from sales and use taxes.

Who It Names or Affects

• People who buy personal property for burials or cremations.
• Businesses that provide burial and cremation services.

Terms To Know

Sales tax

A tax added to the price of goods and services when they are sold.

Use tax

A tax that must be paid by individuals who buy items from other states or online without paying sales tax, but then use those items in their home state.

Limits and Unknowns

• The bill does not specify how the loss of tax revenue will be made up.
• It is unclear if this act has been signed into law by the governor as it only passed the legislature.

Official Summary Text

To (1) expand the existing sales and use taxes exemption for personal property used in burials or cremations to ten thousand dollars, and (2) exempt burial and cremation services from the sales and use taxes.

Current Bill Text

LCO No. 568 1 of 1

General Assembly Proposed Bill No. 5111
February Session, 2026 LCO No. 568

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. ROJAS, 9th Dist.

AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY AND
SERVICES USED FOR BURIALS AND CREMATIONS FROM THE
SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to (1) expand the 1
existing sales and use taxes exemption for personal property used in 2
burials or cremations to ten thousand dollars, and (2) exempt burial and 3
cremation services from the sales and use taxes. 4
Statement of Purpose:
To (1) expand the existing sales and use taxes exemption for personal
property used in burials or cremations to ten thousand dollars, and (2)
exempt burial and cremation services from the sales and use taxes.