SB 659

For the purposes of sales and use taxes, present law exempts certain organizations by excluding them from the definition of a "business."" A ""b usiness "" does not include any sales or use tax of tangible personal property of any type sold directl y to consumers by a person . Ho wever, tangible personal property must not be regularly sold by the person . If the property is regularly sold by the person, it must only be during a temporary sales period that occurs on a semiannual, or less frequent, basi s . I f sold by a volunteer fire department, then such property must only be sold during a temporary sales period that occurs no more than four times per calendar year. This bill adds a bona fide religious institution to the same category as a volunteer fi re department, authorizing such institutions to hold temporary sales up to four times a year, as opposed to the current limit of twice a year."