House of Representatives

HB 2459

sales tax; charitable organization

Sponsors: Representatives Marsh, Groscost

DPA	Committee on Ways and Means
X	Caucus and COW
	As Passed the House

HB 2459 exempts nonprofit religious organizations that provide community-based activities for children, adults and the elderly from the retail classification of the transaction privilege tax.

History

Under current law, certain 501 (c) (3s) are exempted from the retail classification of the transaction privilege tax in certain circumstances. HB 2459 would extend an exemption to the gross proceeds or income associated with sales to 501 (c) (3s) that are religious organizations that provide community-based services to children, adults and the elderly.

Provisions

· Provides a retail classification transaction privilege tax and use tax exemption for qualified nonprofit religious organizations if the organization regularly provides community based activities and services for children, adults, and the elderly.

Ways and Means Committee Amendment

· Adds a delayed effective date of from and after September 30, 2000.

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· 44th Legislature Analyst Initials _______

· Second Regular Session February 3, 2000

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