119 HR 3650 IH: Federal Gift Shop Tax Act U.S. House of Representatives 2025-05-29 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 3650IN THE HOUSE OF REPRESENTATIVESMay 29, 2025Ms. Norton introduced the following bill; which was referred to the Committee on the JudiciaryA BILLTo permit a State to impose a sales tax on qualifying purchases at any gift shop on Federal property, and for other purposes.

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.