This legislation would grant states the authority to levy a sales tax on purchases made at gift shops situated on federal property, applying to both in-store and online transactions referred to as qualifying purchases . The bill broadly defines Federal property to include any building, land, or real property owned, leased, or occupied by a department, agency, or instrumentality of the United States. This definition also specifically encompasses institutions such as the Smithsonian Institution, the National Gallery of Art, and the United States Holocaust Memorial Museum. Additionally, the definition of a State is expansive, covering all U.S. states, the District of Columbia, and various U.S. territories and possessions, along with their political subdivisions. This measure aims to allow states to collect revenue from commercial activities occurring on federal lands within their jurisdiction.