Definition Of Veterans' Organizations For Sales And Use Tax
| Type | Bill |
|---|---|
| Session | 2018 Regular Session |
| Subjects |
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.
Bill Summary:
Sales and use tax - definition of "charitable organization". 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 act makes state law consistent with federal law and treats 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 this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 18-1218 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 7-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 18-1218 to the Committee on Appropriations. | The motion passed on a vote of 4-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 18-1218 to the Committee of the Whole. | The motion passed on a vote of 13-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 18-1218 to the Committee on Appropriations. | The motion passed on a vote of 13-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/04/2018 | Third Reading | BILL |
34
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/27/2018 | Third Reading | BILL |
64
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 06/06/2018 | Governor | Governor Signed |
| 05/18/2018 | Governor | Sent to the Governor |
| 05/18/2018 | Senate | Signed by the President of the Senate |
| 05/17/2018 | House | Signed by the Speaker of the House |
| 05/04/2018 | Senate | Senate Third Reading Passed - No Amendments |
| 05/03/2018 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 05/03/2018 | Senate | Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 05/03/2018 | Senate | Senate Committee on Finance Refer Unamended to Appropriations |
| 04/27/2018 | Senate | Introduced In Senate - Assigned to Finance |
| 04/27/2018 | House | House Third Reading Passed - No Amendments |
| 04/26/2018 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/26/2018 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 03/14/2018 | House | House Committee on Finance Refer Unamended to Appropriations |
| 02/05/2018 | House | Introduced In House - Assigned to Finance + Appropriations |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 07/01/2018 | 380 | Definition Of Veterans' Orgs For Sales & Use Tax |