You asked (1) if state law establishes a sales tax exemption for property used in a burial or an income tax deduction or credit for the costs of a funeral service and (2) for the number of funerals held in the state each year.

The law exempts from the sales tax sales of (1) personal property sold by any funeral home performing services to prepare for and conduct a burial or cremation, up to a maximum of $2,500 and (2) caskets used for burial or cremation (CGS § 12-412(55)). There is no income tax deduction or credit.

The Department of Public Health does not collect data on the number of funerals, but it does collect data on the number of death certificates issued. Table 1 displays the final data for calendar years 2003 to 2005 and the provisional data for 2006.

Table 1: Deaths in Connecticut

The Connecticut Funeral Directors Association reports that its members provide about 22,000 to 24,000 funerals each year. The association's membership includes about 225 of the approximately 300 funeral homes in the state.

DD:dw