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Occasional Sales By Charitable Organizations

Concerning an exemption from state sales tax for occasional sales by charitable organizations.
2019 Regular Session
Fiscal Policy & Taxes
Bill Summary

Charitable organizations - tax exempt sales. Under current law, up to $25,000 of the funds raised by a charitable organization through occasional sales are exempt from state sales tax. The act increases that amount to $45,000; removes the requirement that these sales by charitable organizations take place for no more than 12 days, whether consecutive or not, during any calendar year; and allows these sales to cover the sale of tangible personal property, commodities, or services otherwise subject to tax under the state sales and use tax.
(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details