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2013 SESSION
HB 1581 Retail Sales and Use Tax; exemption includes nonprofit entities.
Introduced by: T. Scott Garrett (by request) | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Sales and use tax exemption; nonprofit entities. Exempts entities organized under § 501(c)(6) of the Internal Revenue Code from collecting sales and use tax on occasional sales of meals that occur fewer than 24 times a year. Under current law, this exemption is available only to entities organized under § 501(c)(3) of the Internal Revenue Code and to entities organized for a charitable purpose under § 501(c)(4) of the Internal Revenue Code that are eligible for the sales and use tax exemption on their purchases.
FULL TEXT
HISTORY
- 01/04/13 House: Prefiled and ordered printed; offered 01/09/13 13102500D
- 01/04/13 House: Referred to Committee on Finance
- 01/28/13 House: Assigned Finance sub: #3
- 01/30/13 House: Subcommittee recommends laying on the table by voice vote
- 02/05/13 House: Left in Finance