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2009 SESSION

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HB 1779 Retail Sales and Use Tax; exemption of sales by nonprofit entities.

Introduced by: Clifford L. Athey, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Sales and use tax; exemption of sales by nonprofit entities.  Provides that nonprofit organizations are exempt from collecting the sales tax on their sales of 1) food, prepared food, and meals, and 2) tickets to events that include the provision of food, prepared food, and meals, so long as such sales take place on less than 24 occasions in a calendar year.

SUMMARY AS INTRODUCED:

Sales and use tax; exemption of sales by nonprofit entities.  Provides that a nonprofit entity that is otherwise entitled to the occasional sale exemption shall be entitled to such exemption regardless of the number of times it makes sales throughout the year.