Federal Gift Shop Tax Act

I 116TH CONGRESS 2D SESSION H. R. 8927 To permit a State to impose a sales tax on qualifying purchases at any gift shop on Federal property, and for other purposes. IN THE HOUSE OF REPRESENTATIVES DECEMBER 9, 2020 Ms. NORTON introduced the following bill; which was referred to the Committee on the Judiciary A BILL To permit a State to impose a sales tax on qualifying pur- chases at any gift shop on Federal property, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Federal Gift Shop Tax 4 Act’’. 5 SEC. 2. SALES TAX IN GIFT SHOPS. 6 (a) IN GENERAL.—A State may levy a sales tax on 7 qualifying purchases made from any gift shop located on 8 Federal property. 9 (b) DEFINITIONS.—In this section: 10 VerDate Sep 11 2014 01:07 Dec 28, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8927.IH H8927 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 8927 IH (1) FEDERAL PROPERTY.—The term ‘‘Federal 1 property’’ means any building, land, or other real 2 property owned, leased, or occupied by a depart- 3 ment, agency, or instrumentality of the United 4 States, or any other instrumentality wholly owned by 5 the United States, including any facility or property 6 of the Smithsonian Institution, the National Gallery 7 of Art, the John F. Kennedy Center for the Per- 8 forming Arts, and the United States Holocaust Me- 9 morial Museum. 10 (2) QUALIFYING PURCHASE.—The term ‘‘quali- 11 fying purchase’’ means any purchase made in the 12 gift shop or made online through the gift shop. 13 (3) STATE.—The term ‘‘State’’ means each 14 State of the United States, the District of Columbia, 15 American Samoa, Guam, the Commonwealth of the 16 Northern Mariana Islands, the Commonwealth of 17 Puerto Rico, the United States Virgin Islands, any 18 other territory or possession of the United States, 19 and any political subdivision of the foregoing. 20 Æ VerDate Sep 11 2014 01:07 Dec 28, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H8927.IH H8927 pbinns on DSKJLVW7X2PROD with BILLS