Legislation

Title: Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption
Sponsored by: Senators Guzzone, Bailey, Benson, Corderman, Elfreth, Hettleman, Jackson, Jennings, King, McCray, Rosapepe, Salling, and Zucker
Status: Approved by the Governor - Chapter 791
Analysis: Fiscal and Policy Note

Synopsis

Providing that the sales and use tax does not apply to a sale by a nonprofit organization that maintains a memorial on property that is owned by the State if the proceeds of the sale are used to maintain a memorial on property that is owned by the State.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2024

History

Legislation History
Chamber Senate Calendar Date 1/25/2024 Legislative Date 1/25/2024 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption Proceedings
Chamber Senate Calendar Date 1/29/2024 Legislative Date 1/29/2024 Action Hearing 2/07 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/14/2024 Legislative Date 2/14/2024 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/15/2024 Legislative Date 2/10/2024 Action Favorable with Amendments {653422/1 Adopted Proceedings 26 Click to view Recorded Media
Chamber Senate Calendar Date 2/15/2024 Legislative Date 2/10/2024 Action Second Reading Passed with Amendments Proceedings 26 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption Proceedings
Chamber Senate Calendar Date 2/20/2024 Legislative Date 2/12/2024 Action Third Reading Passed (45-0) Proceedings 28 Click to view Recorded Media
Chamber House Calendar Date 2/21/2024 Legislative Date 2/21/2024 Action Referred Ways and Means Proceedings 31 Click to view Recorded Media
Chamber House Calendar Date 3/07/2024 Legislative Date 3/07/2024 Action Hearing 3/21 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/01/2024 Legislative Date 4/01/2024 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/01/2024 Legislative Date 3/17/2024 Action Favorable Adopted Second Reading Passed Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 4/03/2024 Legislative Date 3/21/2024 Action Third Reading Passed (136-0) Proceedings 60 Click to view Recorded Media
Chamber Senate Calendar Date 4/04/2024 Legislative Date 3/19/2024 Action Returned Passed Proceedings 64 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/16/2024 Legislative Date 5/16/2024 Action Approved by the Governor - Chapter 791 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/25/2024	1/25/2024	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption
Senate	1/29/2024	1/29/2024	Hearing 2/07 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/14/2024	2/14/2024	Favorable with Amendments Report by Budget and Taxation
Senate	2/15/2024	2/10/2024	Favorable with Amendments {653422/1 Adopted	26 Click to view Recorded Media
Senate	2/15/2024	2/10/2024	Second Reading Passed with Amendments	26 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption
Senate	2/20/2024	2/12/2024	Third Reading Passed (45-0)	28 Click to view Recorded Media
House	2/21/2024	2/21/2024	Referred Ways and Means	31 Click to view Recorded Media
House	3/07/2024	3/07/2024	Hearing 3/21 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/01/2024	4/01/2024	Favorable Report by Ways and Means
House	4/01/2024	3/17/2024	Favorable Adopted Second Reading Passed	56 Click to view Recorded Media
House	4/03/2024	3/21/2024	Third Reading Passed (136-0)	60 Click to view Recorded Media
Senate	4/04/2024	3/19/2024	Returned Passed	64 Click to view Recorded Media
Post Passage	5/16/2024	5/16/2024	Approved by the Governor - Chapter 791
			Text - Chapter - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption

File Code

Subjects

Statutes