Provides an exemption for tangible personal property and services sold by a cemetery

This bill exempts certain goods and services sold by cemeteries for exclusive use on their own grounds from state sales tax. It specifically covers tangible property (like headstones or markers) and services (such as plot maintenance) approved by the state cemetery board. The law clarifies that cemetery corporations - defined under state nonprofit and religious corporation laws - are not required to collect sales tax when selling these items or services for use within their cemetery property. This change aims to preserve cemetery funds for long-term maintenance and prevent abandonment, directly affecting cemetery operations and their tax obligations.