[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6059 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 6059

To permit a State to impose a sales tax on qualifying purchases at any 
         gift shop on Federal property, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 25, 2023

  Ms. Norton introduced the following bill; which was referred to the 
                       Committee on the Judiciary

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                                 A BILL


 
To permit a State to impose a sales tax on qualifying purchases at any 
         gift shop on Federal property, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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