119-HR3650

Bill is currently in: House
Path to Law
House Senate President

119th CONGRESS

1st Session

H. R. 3650

1. Short title
2. Sales tax in gift shops

1. Short title

This Act may be cited as the "Federal Gift Shop Tax Act".

2. Sales tax in gift shops

(a) In general - A State may levy a sales tax on qualifying purchases made from any gift shop located on Federal property.

(b) Definitions - In this section:

(1) Federal property - The term Federal property means any building, land, or other real property owned, leased, or occupied by a department, agency, or instrumentality of the United States, or any other instrumentality wholly owned by the United States, including any facility or property of the Smithsonian Institution, the National Gallery of Art, the John F. Kennedy Center for the Performing Arts, and the United States Holocaust Memorial Museum.

(2) Qualifying purchase - The term qualifying purchase means any purchase made in the gift shop or made online through the gift shop.

(3) State - The term State means each State of the United States, the District of Columbia, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, the United States Virgin Islands, any other territory or possession of the United States, and any political subdivision of the foregoing.