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2017 SESSION

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HB 165 Meals and food and beverage taxes, local; exemption for sales of meals for fundraising purposes.

Introduced by: Peter F. Farrell | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local meals and food and beverage taxes; exemption. Provides that the exemption from local meals taxes for sales of meals for fundraising purposes by certain organizations applies when the revenues are used by an entity exempt from income tax pursuant to § 501(c)(19) of the Internal Revenue Code for nonprofit fraternal purposes. Under current law the organizations are exempt on such sales if the revenue is used for nonprofit educational, charitable, benevolent, or religious purposes.


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