Bill > HR3650

This bill allows states to impose sales tax on purchases made at gift shops located on federal property, including online purchases through those gift shops. The bill defines "federal property" broadly, encompassing buildings and land owned or occupied by U.S. government departments, agencies, instrumentalities, and specific cultural institutions like the Smithsonian Institution and the Kennedy Center. The definition of "state" is expansive, including not just the 50 states and Washington D.C., but also U.S. territories and possessions such as Guam, Puerto Rico, and the U.S. Virgin Islands. By permitting states to collect sales tax on these purchases, the bill provides an additional revenue stream for state governments and creates a consistent tax approach for sales made in gift shops located on federal properties across the United States and its territories.

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https://www.congress.gov/bill/119th-congress/house-bill/3650/all-info