Charitable Organization State Sales & Use Tax
| Type | Bill |
|---|---|
| Session | 2026 Regular Session |
| Subjects |
Concerning the determination of whether an entity is a charitable organization for purposes of state sales and use tax.
Bill Summary:
Charitable organizations are exempt from state sales and use tax. Under current law, the definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The bill requires the department to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Prime Sponsors
Senator
William Lindstedt
Senator
Marc Snyder
Representative
Julie McCluskie
Representative
Rebekah Stewart
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Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 03/06/2026 | PA1 |
| Date | Version | Documents |
|---|---|---|
| 01/22/2026 | Initial Fiscal Note |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 26-009, as amended, to the Committee of the Whole. | The motion passed on a vote of 8-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 26-009 to the Committee of the Whole. | The motion passed on a vote of 9-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/06/2026 | House Amendments | REPASS |
28
AYE
7
NO
0
OTHER
|
Vote record |
| 04/06/2026 | House Amendments | CONCUR |
31
AYE
4
NO
0
OTHER
|
Vote record |
| 02/10/2026 | Third Reading | BILL |
26
AYE
6
NO
3
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/02/2026 | Third Reading | BILL |
43
AYE
21
NO
1
OTHER
|
Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 03/31/2026 | L.010 | Second Reading | Passed [**] | |
| 03/31/2026 | L.008 | Second Reading | Lost [**] | |
| 03/31/2026 | L.009 | Second Reading | Lost [**] | |
| 03/31/2026 | L.007 | Second Reading | Lost [**] | |
| 03/31/2026 | L.005 | Second Reading | Lost [**] | |
| 03/05/2026 | L.001 | HOU Finance | Passed [*] |
| Date | Location | Action |
|---|---|---|
| 04/08/2026 | Governor | Sent to the Governor |
| 04/07/2026 | House | Signed by the Speaker of the House |
| 04/07/2026 | Senate | Signed by the President of the Senate |
| 04/06/2026 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 04/02/2026 | House | House Third Reading Passed - No Amendments |
| 04/01/2026 | House | House Third Reading Laid Over Daily - No Amendments |
| 03/31/2026 | House | House Second Reading Special Order - Passed with Amendments - Committee, Floor |
| 03/10/2026 | House | House Second Reading Laid Over Daily - No Amendments |
| 03/05/2026 | House | House Committee on Finance Refer Amended to House Committee of the Whole |
| 02/11/2026 | House | Introduced In House - Assigned to Finance |
| 02/10/2026 | Senate | Senate Third Reading Passed - No Amendments |
| 02/09/2026 | Senate | Senate Second Reading Passed - No Amendments |
| 02/06/2026 | Senate | Senate Second Reading Laid Over to 02/09/2026 - No Amendments |
| 02/03/2026 | Senate | Senate Committee on Finance Refer Unamended to Senate Committee of the Whole |
| 01/14/2026 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor