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1997 SESSION
SB 702 Sales tax exemption; Lewis Ginter Recreation Association.
Introduced by: Benjamin J. Lambert III | all patrons ... notes | add to my profiles
SUMMARY:
Sales and use tax exemption; nonprofit community and service organizations. Grants a sales and use tax exemption for purchases by any nonstock, nonprofit corporation which is exempt from taxation under § 501 (c) (7) of the Internal Revenue Code and which owns and operates recreational facilities, including a swimming pool and gymnasium, for benevolent, charitable, educational, social, religious, and recreational purposes and for lease to or use by other persons. Lewis Ginter Recreation Association would be a beneficiary of the exemption.
FULL TEXT
HISTORY
- 01/08/97 Senate: Presented & ordered printed 975702693
- 01/08/97 Senate: Referred to Committee on Finance
- 01/13/97 Senate: Assigned to Finance sub-committee: Revenue Resources
- 02/04/97 Senate: Left in Finance