,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hibg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #i1 #bjbj    
,ms4 ,norton introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on !       
,judici>y  ,a ,,bill  ,to p]mit a ,/ate 
to impose a sales tax on qualify+       
pur*ases at any gift %op on ,f$]al      
prop]ty1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,f$]al  
,gift ,%op ,tax ,act4  #b4 ,sales tax 9 
gift %ops  7a7 ,9 g5]al ,a ,/ate may    
levy a sales tax on qualify+ pur*ases   
made f any gift %op locat$ on ,f$]al    
prop]ty4  7b7 ,def9itions ,9 ?is        
section3 7#a7 ,f$]al prop]ty ,! t]m     
,f$]al prop]ty means any build+1 l&1 or 
o!r real prop]ty own$1 leas$1 or occupi$
 by a dep>tm5t1 ag5cy1 or in/rum5tality 
( ! ,unit$ ,/ates1 or any o!r           
in/rum5tality :olly own$ by ! ,unit$    
,/ates1 includ+ any facility or prop]ty 
( ! ,smi?sonian ,in/itution1 ! ,national
 ,gall]y ( ,art1 ! ,john ,f4 ,k5n$y     
,c5t] = ! ,p]=m+ ,arts1 & ! ,unit$      

,/ates ,holocau/ ,memorial ,museum4     
7#b7 ,qualify+ pur*ase ,! t]m qualify+  
pur*ase means any pur*ase made 9 ! gift 
%op or made onl9e ?r\gh ! gift %op4     
7#c7 ,/ate ,! t]m ,/ate means ea* ,/ate 
( ! ,unit$ ,/ates1 ! ,di/rict (         
,columbia1 ,am]ican ,samoa1 ,guam1 !    
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s1
 ! ,commonweal? ( ,pu]to ,rico1 ! ,unit$
 ,/ates ,virg9 ,isl&s1 any o!r t]ritory 
or possession ( ! ,unit$ ,/ates1 & any  
political subdivision ( ! =ego+4