A BILL TO BE ENTITLED
AN ACT to exempt from sales tax the price of funeral supplies.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(18), as repealed by Section 33.9 of S.L. 2005‑276, is reenacted and reads as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property and services are specifically exempted from the tax imposed by this Article: 
(18)	Funeral expenses for purchases of caskets, vaults, urns, or cremation interment containers. The definitions of G.S. 90‑210.122 apply for purposes of this subdivision."
SECTION 2.  This act becomes effective July 1, 2007, and applies to sales made on or after that date.