Section 26-52-430 - Charitable organizations

(a) The exemptions stated in this subchapter for a charitable organization shall not extend to sales of new tangible personal property, specified digital products, or a digital code by the charitable organization if the sales compete with sales by for-profit businesses.(b) A sale by a charitable organization does not compete with a sale by a for-profit business if:(1) The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee;(2) All the proceeds derived from the sales transaction go to the charitable organization; and(3) The sales transaction is not:(A) A continuing one; or(B) Held more than ten (10) times a year.(c)(1) The provisions of this section shall not apply to a sale made by a nonprofit hospital, a cafeteria at a nonprofit hospital, or a gift shop at a nonprofit hospital, whether operated by the hospital, a hospital auxiliary, or other nonprofit organization.(2) The provisions of this section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.Amended by Act 2021, No. 807,§ 1, eff. 7/28/2021.Amended by Act 2017, No. 141,§ 30, eff.

his section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.Amended by Act 2021, No. 807,§ 1, eff. 7/28/2021.Amended by Act 2017, No. 141,§ 30, eff. for tax years beginning on and after 1/1/2018.Amended by Act 2017, No. 665,§ 1, eff. 10/1/2017.Acts 1999, No. 1062, § 1; 2001, No. 628, § 1.

(a) The exemptions stated in this subchapter for a charitable organization shall not extend to sales of new tangible personal property, specified digital products, or a digital code by the charitable organization if the sales compete with sales by for-profit businesses.(b) A sale by a charitable organization does not compete with a sale by a for-profit business if:(1) The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee;(2) All the proceeds derived from the sales transaction go to the charitable organization; and(3) The sales transaction is not:(A) A continuing one; or(B) Held more than ten (10) times a year.(c)(1) The provisions of this section shall not apply to a sale made by a nonprofit hospital, a cafeteria at a nonprofit hospital, or a gift shop at a nonprofit hospital, whether operated by the hospital, a hospital auxiliary, or other nonprofit organization.(2) The provisions of this section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.Amended by Act 2021, No. 807,§ 1, eff. 7/28/2021.Amended by Act 2017, No. 141,§ 30, eff.

his section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.Amended by Act 2021, No. 807,§ 1, eff. 7/28/2021.Amended by Act 2017, No. 141,§ 30, eff. for tax years beginning on and after 1/1/2018.Amended by Act 2017, No. 665,§ 1, eff. 10/1/2017.Acts 1999, No. 1062, § 1; 2001, No. 628, § 1.