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HB18-1218

Definition Of Veterans' Organizations For Sales And Use Tax

Concerning the definition of a charitable organization for purposes of state sales and use tax, and, in connection therewith, removing the limitation that a veterans' organization only gets the charitable organization exemption for purposes of sponsoring a special event, meeting, or other function in the state, so long as such event, meeting, or function is not part of the organization's regular activities in the state.
Session:
2018 Regular Session
Subjects:
Military & Veterans
State Government

For purposes of state sales and use tax, a 'charitable organization' includes veterans' organizations as defined in federal law, but such organizations are limited to those that sponsor special events, meetings, or other functions in the state that are not part of the organization's regular activities in the state. In other words, a veterans' organization may not claim the charitable organization sales and use tax exemption for its regular activities in the state. This limitation is not found in the federal tax law granting veterans' organizations federal tax exempt status. The bill makes state law consistent with federal law and will treat veterans' organizations registered under section 501 (c)(19) of the federal internal revenue code the same way as veterans' organizations registered under section 501 (c)(3) of the federal internal revenue code.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/06/2018 Signed Act PDF
    05/18/2018 Final Act PDF
    05/04/2018 Rerevised PDF
    05/03/2018 Revised PDF
    04/27/2018 Reengrossed PDF
    04/26/2018 Engrossed PDF
    02/05/2018 Introduced PDF