H.R. 3650 — Federal Gift Shop Tax Act

This section authorizes a State—including each state, the District of Columbia, territories and possessions of the United States, and their political subdivisions—to levy a sales tax on qualifying purchases made from any gift shop located on federal property. Qualifying purchases include any purchase made in the gift shop or online through the gift shop; federal property includes any building, land, or other real property owned, leased, or occupied by a U.S. department, agency, or instrumentality (e.g., Smithsonian Institution, National Gallery of Art, John F. Kennedy Center for the Performing Arts, United States Holocaust Memorial Museum).