H.R. 3650

119 HR 3650 IH: Federal Gift Shop Tax Act
 U.S. House of Representatives
 2025-05-29
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 I  119th CONGRESS  1st Session  H. R. 3650  IN THE HOUSE OF REPRESENTATIVES   May 29, 2025   Ms. Norton  introduced the following bill; which was referred to the  Committee on the Judiciary    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.
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.