Taxes - Sales And Use
Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [SB-1103]
[Taxes ]
[Education ]
[Consumer Protection ]
Designating, beginning in calendar year 2016, the last 7 days of August through the first 7 days of September of each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of specified textbooks purchased by specified individuals; designating, beginning in calendar year 2017, an additional tax-free period during the last 14 days of January for return-to-school textbook shopping in Maryland; and defining a specified term.
Sponsored by: Sen. Roger P. Manno
Hearing 3/14 At 1:00 P.m. on 03/14/2016
Spread the world
Gettr Maryland 2016 Regular Session
Baltimore County - Sales and Use Tax Exemption - Redevelopment Areas [SB-1062]
[Taxes ]
[Construction ]
[Economic Development ]
[Real Estate ]
[Community Development ]
Providing an exemption from the sales and use tax for specified construction material or warehousing equipment purchased for use in a specified target redevelopment area in Baltimore County under specified circumstances; requiring a buyer claiming the exemption to provide to the vendor evidence of eligibility issued by the Comptroller; etc.
Sponsored by: Sen. Guy J Guzzone
Approved By The Governor - Chapter 603 on 05/19/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Casual and Isolated Sales - Exemption Amount [HB-932]
[Taxes ]
[Consumer Protection ]
Increasing from $1,000 to $5,000 the amount of the sales price of specified sales that are eligible for an exemption under the sales and use tax for casual and isolated sales.
Sponsored by: Rep. Tony McConkey
Hearing 3/04 At 1:00 P.m. on 03/04/2016
Spread the world
Maryland 2016 Regular Session
Electronic Smoking Devices - Regulation and Taxation [HB-861]
[Taxes ]
[Consumer Protection ]
[Public Health ]
Altering specified definitions and defining specified terms for the purpose of applying specified provisions of law regulating the sale, manufacture, distribution, possession, and use of cigarettes and tobacco products and paraphernalia to electronic smoking devices; altering the definition of "cigarette" for the purpose of applying the provisions of law related to the tobacco tax to the sale of electronic smoking devices; repealing an obsolete provision of law; and making conforming changes.
Sponsored by: Rep. Anne Healey
Unfavorable Report By Economic Matters; Withdrawn on 03/14/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Diapers - Exemption [HB-807]
[Taxes ]
[Children and Youth ]
[Consumer Protection ]
Providing an exemption from the sales and use tax for the sale of diapers; and providing for a delayed effective date.
Sponsored by: Rep. Talmadge Branch
Hearing 3/04 At 1:00 P.m. on 03/04/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Baby Diapers - Exemption [HB-784]
[Taxes ]
[Consumer Protection ]
[Family-Related Legislation ]
[Children and Youth ]
Providing an exemption from the sales and use tax for the sale of baby diapers.
Sponsored by: Sen. Nathaniel T Oaks
Hearing 3/04 At 1:00 P.m. on 03/04/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Exemptions - Girl Scouts and Boy Scouts [HB-719]
[Taxes ]
[Consumer Protection ]
[Children and Youth ]
[Nonprofit ]
Exempting from the sales and use tax a sale by a chartered organization of the Boy Scouts of America or a scout unit chartered by a local council of the Boy Scouts of America in the State, or by a troop of the Girl Scouts of the USA.
Sponsored by: Sen. William C. Smith
Hearing 3/01 At 1:00 P.m. on 03/01/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Period - Emergency Preparedness Equipment [HB-694]
[Taxes ]
[Consumer Protection ]
[Disaster Relief ]
[Public Safety ]
Establishing a tax-free period each year during which a specified sales and use tax exemption for the sale of specified emergency preparedness items is provided; requiring the Executive Director of the Maryland Emergency Management Agency to publish a specified list on or before January 1, 2017; authorizing the Executive Director to amend a specified list under specified circumstances; defining specified terms; and providing for the termination of the Act.
Sponsored by: Sen. Clarence K. Lam
Unfavorable Report By Ways And Means; Withdrawn on 03/07/2016
Spread the world
Maryland 2016 Regular Session
Alcoholic Beverages - Distribution and Sales Tax Revenues [HB-598]
[Alcoholic Beverages ]
[Taxes ]
[Budget and Spending ]
[Small Business ]
[Consumer Protection ]
[Economic Development ]
Authorizing the Montgomery County Department of Liquor Control to authorize the wholesale distribution of beer in the county to a person who purchases a franchise interest from the county; authorizing the Department to sell its interest in a dispensary to a person who holds or is eligible to hold a specified license; requiring the purchase to be by public auction; prohibiting the Department from selling its interest in more than a 25 dispensaries, and many not convey more than one dispensary location to any person; etc.
Sponsored by: Rep. C. William Frick
Unfavorable Report By Economic Matters; Withdrawn on 03/14/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-544]
[Taxes ]
[Education ]
[Budget and Spending ]
[Consumer Protection ]
Designating, beginning in calendar year 2016, the last 7 days of August through the first 7 days of September of each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of specified textbooks purchased by specified individuals; designating, beginning in calendar year 2017, an additional tax-free period during the last 14 days of January for return-to-school textbook shopping in Maryland; and defining a specified term.
Sponsored by: Rep. Tony McConkey
Hearing 2/23 At 1:00 P.m. on 02/23/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Trade-Ins and Core Charges [HB-540]
[Taxes ]
[Transportation and Motor Vehicles ]
[Consumer Protection ]
Altering the definition of taxable price for purposes of the sales and use tax to exclude the value of used components, parts, or batteries received from the purchaser of a component, part, or battery for an automobile, a truck, or a marine engine; etc.
Sponsored by: Sen. Clarence K. Lam
Hearing 2/23 At 1:00 P.m. on 02/23/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Energy for Homeowners Association [HB-405]
[Taxes ]
[Energy ]
[Housing ]
[Property Tax ]
Exempting from the sales and use tax sales of electricity, steam, or artificial or natural gas to a homeowners association for use in property owned or maintained by the homeowners association; and requiring the Comptroller, on or before October 1, 2016, to provide specified information on the Comptroller's Web site.
Sponsored by: Rep. Kumar P Barve
Hearing 2/24 At 1:00 P.m. on 02/24/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [HB-313]
[Taxes ]
[Transportation and Motor Vehicles ]
[Aerospace ]
Providing an exemption from the sales and use tax for materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft.
Sponsored by: Rep. Barrie S. Ciliberti
Hearing 2/16 At 1:00 P.m. on 02/16/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Sales by Out-of-State Vendors [HB-267]
[Taxes ]
[Small Business ]
[Consumer Protection ]
[Economic Development ]
Establishing a sales and use tax exemption for specified sales made by specified out-of-state vendors under specified circumstances.
Sponsored by: Rep. Ric Metzgar
Hearing 2/16 At 1:00 P.m. on 02/16/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Short-Term Vehicle Rentals - Rates [HB-165]
[Taxes ]
[Transportation and Motor Vehicles ]
Altering the sales and use tax rates for all short-term vehicle rentals to be 11% of the taxable price.
Sponsored by: Rep. Alfred C Carr
Hearing 2/10 At 1:00 P.m. on 02/10/2016
Spread the world
Maryland 2016 Regular Session
Marijuana CONTRol (Cannabis Oversight and Nondiscrimination through Taxation, Regulation, and Legalization) Act of 2016 [HB-1580]
[Cannabis ]
[Crime ]
[Taxes ]
[Law Enforcement ]
Repealing specified criminal and civil prohibitions against the use and possession of marijuana; establishing specified exemptions from prosecution for specified persons for using, obtaining, purchasing, transporting, or possessing marijuana under specified circumstances; providing exemptions from prosecution for specified retailers, marijuana product manufacturers, marijuana cultivation facilities, and safety compliance facilities under specified circumstances; establishing a specified affirmative defense; etc.
Sponsored by: Sen. Nathaniel T Oaks
First Reading House Rules And Executive Nominations on 02/22/2016
Spread the world
Maryland 2016 Regular Session
Baltimore County - Sales and Use Tax Exemption - Redevelopment Areas [HB-1533]
[Taxes ]
[Construction ]
[Economic Development ]
[Community Development ]
[Real Estate ]
Providing an exemption from the sales and use tax for specified construction material or warehousing equipment purchased for use in a specified target redevelopment area in Baltimore County under specified circumstances; requiring a buyer claiming the exemption to provide to the vendor evidence of eligibility issued by the Comptroller; etc.
Sponsored by: Rep. Kathy L. Afzali
Approved By The Governor - Chapter 604 on 05/19/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Diapers - Exemption [HB-1510]
[Taxes ]
[Consumer Protection ]
[Children and Youth ]
Exempting from the sales and use tax the sale of diapers.
Sponsored by: Rep. Mary Ann Lisanti
Unfavorable Report By House Rules And Executive Nominations; Withdrawn on 03/11/2016
Spread the world
Maryland 2016 Regular Session
Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging [HB-1361]
[Taxes ]
[Housing ]
[Tourism ]
[Consumer Protection ]
[Small Business ]
[Economic Development ]
Imposing the State sales and use tax and specified hotel rental taxes on limited residential lodging transactions booked through a hosting platform; requiring specified hosting platforms to register with the Comptroller and to collect and remit the State sales and use tax and specified limited residential lodging taxes; requiring the Comptroller to distribute the limited residential lodging tax revenue in the same manner as hotel rental tax revenue; applying the Act to limited residential lodgings booked after October 1, 2016; etc.
Sponsored by: Rep. Anne R Kaiser
Hearing 3/09 At 1:00 P.m. on 03/09/2016
Spread the world
Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Bluetooth Headset or Hands-Free Device [HB-1321]
[Taxes ]
[Consumer Protection ]
[Technology and Innovation ]
[Transportation and Motor Vehicles ]
Providing an exemption under the sales and use tax for the sale of a Bluetooth headset or consumer electronic device designed to aid in hands-free device use while driving under specified circumstances; and terminating the Act after June 30, 2019.
Sponsored by: Rep. Glen Glass
Hearing 3/14 At 1:00 P.m. on 03/14/2016