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HB19-1323

Occasional Sales By Charitable Organizations

Concerning an exemption from state sales tax for occasional sales by charitable organizations.
Session:
2019 Regular Session
Subject:
Fiscal Policy & Taxes
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.)

Status

Introduced
Passed
Became Law

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Bill Text

COVID-19 Resources
NORTH ENTRANCE IS CURRENTLY CLOSED.  TO ENTER THE CAPITOL, USE THE SOUTH ENTRANCE, UNDER THE STAIRS, AT 14th AVENUE AND SHERMAN STREET.