During the 2025 legislative session, our association passed a bill which made several revisions to the laws that govern our industry. This bill cut unnecessary regulatory burdens which were harmful to our industry and did not serve Tennessee consumers. This new law goes into effect January 1, 2026.
SECTION 8. Tennessee Code Annotated, Section 46-1-105(a), is amended by deleting the
first sentence and substituting:
There is established within the state general fund a cemetery state administrative
fund referred to as the "cemetery state administrative account”.
SECTION 9. Tennessee Code Annotated, Section 46-1-105, is amended by deleting
subsection (c) and substituting:
(c) A renewal of a certificate of registration must not be issued unless the applicant
pays, in addition to the renewal fee, a state administrative fee of twenty dollars ($20.00) for
every pre-need sales contract entered into during the preceding renewal period, except that
the applicant is not required to pay the state administrative fee on any pre-need sales
contract entered into that was subsequently cancelled prior to the applicant's request for
renewal of a certificate of registration. If the pre-need contract covers both cemetery
merchandise and funeral merchandise as defined in§ 62-5-403, then the cemetery company
is only required to pay one (1) administrative fee for the contract, which must be credited to
the cemetery state administrative account. A cemetery company shall not charge a
consumer more than one (1) state. administrative fee for the execution of one (1) or more
cemetery contracts entered into by the consumer at any one (1) time.
Please note that the name of the TN Consumer Protection fee has been changed to “State Administrative Fee”. Burial Services has informed the CAT that beginning Jan. 1, 2026, the cemetery contract line item formerly notated as “TN Consumer Protection Fee” must read “State Administrative Fee” in order to be in compliance with SECTION 8. Tennessee Code Annotated, Section 46-1-105(a) and also SECTION 9. Tennessee Code Annotated, Section 46-1-105.
To allow time for printing new contracts if needed, Burial Services has confirmed that they will allow cemeteries to temporarily be in compliance by striking through the old existing language on current contracts and clearly inserting the new wording. This temporary grace period will last through March 31, 2026. After that time, striking and substituting the new language will no longer be permissible.
Here is the link to the full new 2026 TN Cemetery Law.
There are other very important changes to the cemetery law. Below are some key points of this new legislation. Although we belief the following summary to be accurate, please refer to the statute in the link above and consult with your own attorney or trustee for any clarity or interpretation you might need.
We encourage cemetery operators in Tennessee to review the new bill and consult with your attorneys and trustees for additional guidance.
Have questions? Email us at: cemetery-tn@gmail.com
Cindy Foree
Cemetery Association of Tennessee
(615) 714-9605
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2026 Annual Convention and Exhibits
Tri-State / CAT / GCA / NCCA Convention
Renaissance Birmingham Ross Bridge Golf Resort & Spa
August 2-4, 2026