Providing that the sales and use tax does not apply to a sale by a nonprofit organization that maintains a memorial on property that is owned by the State if the proceeds of the sale are used to maintain a memorial on property that is owned by the State.

Statutes affected:
Text - First - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption: 11-204 Tax General
Text - Third - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption: 11-204 Tax General