HB19-1323
Occasional Sales By Charitable Organizations
| Type | Bill |
|---|---|
| Session | 2019 Regular Session |
| Subjects |
Concerning an exemption from state sales tax for occasional sales by charitable organizations.
Bill Summary:
Charitable organizations - tax exempt sales. Under current law, up to $25,000 of the funds raised by a charitable organization through occasional sales are exempt from state sales tax. The act increases that amount to $45,000; removes the requirement that these sales by charitable organizations take place for no more than 12 days, whether consecutive or not, during any calendar year; and allows these sales to cover the sale of tangible personal property, commodities, or services otherwise subject to tax under the state sales and use tax.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 04/18/2019 | PA1 |
| Date | Version | Documents |
|---|---|---|
| 09/01/2025 | SA1 |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 19-1323 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 10-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 19-1323 to the Committee on Appropriations. | The motion passed on a vote of 7-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 19-1323 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment A) | The motion passed without objection. | Vote summary |
| Adopt amendment L.002 (Attachment B) | The motion passed without objection. | Vote summary |
| Refer House Bill 19-1323, as amended, to the Committee on Appropriations. | The motion passed on a vote of 10-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/03/2019 | Third Reading | BILL |
35
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/29/2019 | Third Reading | BILL |
64
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/23/2019 | Governor | Governor Signed |
| 05/17/2019 | Governor | Sent to the Governor |
| 05/17/2019 | Senate | Signed by the President of the Senate |
| 05/17/2019 | House | Signed by the Speaker of the House |
| 05/03/2019 | Senate | Senate Third Reading Passed - No Amendments |
| 05/02/2019 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 05/01/2019 | Senate | Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 04/30/2019 | Senate | Senate Committee on Finance Refer Unamended to Appropriations |
| 04/29/2019 | Senate | Introduced In Senate - Assigned to Finance |
| 04/29/2019 | House | House Third Reading Passed - No Amendments |
| 04/27/2019 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 04/27/2019 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 04/17/2019 | House | House Committee on Finance Refer Amended to Appropriations |
| 04/12/2019 | House | Introduced In House - Assigned to Finance |
Prime Sponsor
Sponsor
(None)
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/02/2019 | 263 | Occasional Sales By Charitable Organizations |