46-1-106 - Exemptions.
46-1-106. Exemptions.
(a) The provisions of this chapter and chapter 2 of this title do not apply to:
(1) Cemeteries owned by municipalities;
(2) Cemeteries owned by churches, associations of churches, or church governing bodies;
(3) Cemeteries owned by religious organizations;
(4) Family burial grounds; or
(5) Cemeteries owned by general welfare corporations created by special act of the general assembly; provided, that the cemeteries are not operated for profit and no funds of the cemeteries are used or expended, directly or indirectly, to compensate a sales contractor, sales manager or promoter of the cemetery; provided, that nothing in this subdivision (a)(5) shall prevent a cemetery owned by a church, association of churches or church governing body that has owned the cemetery for a period of five (5) years, and has operated the cemetery for religious purposes and not for profit during the period, from compensating a sales manager, sales contractor or promoter.
(b) The commissioner has the discretion to extend this exemption to community cemeteries, after taking into consideration the intent of this chapter and the following factors, including, but not limited to:
(1) The age of the cemetery;
(2) The remaining area for future use;
(3) The sale of lots over the preceding ten (10) years; and
(4) The population of the community normally served by the cemetery.
(c) The commissioner may at any time revoke any exemption granted a community cemetery under this authority.
[Acts 1968, ch. 557, § 1; 1972, ch. 617, § 1; 1973, ch. 272, § 5; 1979, ch. 142, § 1; T.C.A., § 46-106; Acts 1986, ch. 693, §§ 7, 8; 2006, ch. 1012, § 2.]