Taxes - Sales And Use
Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Sales by Nonprofit Organizations Raising Funds to Assist Veterans [HB-1315]
Providing that the sales and use tax does not apply to a specified sale by a nonprofit organization whose principal focus is to raise funds to assist specified veterans, if no less than 88% of the proceeds of the sale are used to assist those veterans.
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Gettr Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Energy Consumption by Restaurants [HB-1279]
Providing that the sales and use tax does not apply to the sale of electricity, fuel, and other utilities used to operate a restaurant.
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Firearm Safety Devices [HB-1271]
Providing an exemption under the sales and use tax for the sale of specified firearm safety devices including a firearm safe, firearm lock box, trigger and barrel lock, or any other item designed to enhance home firearm safety.
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Maryland 2015 Regular Session
Sales and Use Tax - Exemption - Nonprofit Organizations Authorized to Perform Auxiliary Library Services [SB-789]
Providing an exemption under the sales and use tax for nonprofit organizations authorized by the governing authority of a public library district, municipal library, or county library in the State to perform auxiliary services for that library.
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Maryland 2015 Regular Session
Tax Amnesty Program [SB-763]
Requiring the Comptroller to declare an amnesty period for delinquent taxpayers from September 1, 2015, through October 30, 2015, for civil penalties and half the interest attributable to nonpayment, nonreporting, or underreporting of specified taxes under specified circumstances; authorizing the Comptroller to enter into agreements to provide a specified waiver under specified circumstances; providing that the amnesty program does not apply to specified taxpayers under specified circumstances; etc.
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Maryland 2015 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [SB-665]
Designating, beginning in calendar year 2015, 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 in calendar year 2016 an additional tax-free period during the last 14 days of January for return-to-school shopping in Maryland; and defining a specified term.
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Maryland 2015 Regular Session
Sales and Use Tax - Bottled Water - Exemption [SB-574]
Providing an exemption from the sales and use tax for specified sales of bottled water; clarifying that the exemption does not apply to specified sales of bottled water; etc.
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Maryland 2015 Regular Session
Sales and Use Tax - Tax-Free Periods - Hunting and Sporting Goods [SB-447]
Establishing a sales and use tax exemption period for the 7-day period from the third Sunday in April through the following Saturday for hunting and sporting goods shopping in Maryland during which the sales and use tax does not apply to the sale of firearms, fishing supplies, and hunting supplies if the taxable price of the item is less than $1,000; etc.
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Maryland 2015 Regular Session
Sales and Use Tax - Taxable Price - Accommodations [SB-190]
Clarifying the definition of "taxable price" for the State sales and use tax as it applies to the sale or use of an accommodation facilitated by an accommodations intermediary; altering the definition of "vendor" under the State sales and use tax to include an accommodations intermediary; defining specified terms; and making a conforming change.
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Maryland 2015 Regular Session
Sales and Use Tax - Snack Food - Application [HB-964]
Specifying that the exemption from the sales and use tax for food sold for consumption off the premises by specified food vendors does not apply to specified snack food; repealing the exemption from the sales and use tax for specified snack food sold through a vending machine; and defining the term "snack food".
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Maryland 2015 Regular Session
Sales and Use Tax - Tax-Free Periods - Hunting and Sporting Goods [HB-958]
Establishing a sales and use tax exemption period for the 7-day period from the third Sunday in April through the following Saturday for specified hunting and sporting goods shopping in Maryland during which the sales and use tax does not apply to the sale of firearms, fishing supplies, and hunting supplies if the taxable price of the item is less than $1,000; etc.
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Maryland 2015 Regular Session
Sales and Use Tax - Agricultural Products and Equipment - Repeal of Exemption [HB-928]
Repealing a specified exemption from the sales and use tax for specified agricultural products and equipment.
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Maryland 2015 Regular Session
Sales and Use Tax - Exemption for Precious Metal Bullion and Coins - Repeal [HB-903]
Repealing the sales and use tax exemption for the sale of precious metal bullion or coins if the sale price is greater than $1,000.
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Maryland 2015 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-875]
Designating, beginning in calendar year 2015, 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 in calendar year 2016 an additional tax-free period during the last 14 days of January for return-to-school shopping in Maryland; and defining specified terms.
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Maryland 2015 Regular Session
Sales and Use Tax - Online Sales Presumption [HB-726]
Providing that, for purposes of the definition of "engage in the business of an out-of-state vendor" under the sales and use tax law, a seller shall be presumed under specified circumstances to have an agent, a canvasser, an independent contractor, a representative, a salesman, or a solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.
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Maryland 2015 Regular Session
Prince George's County - New School Construction Investment Act of 2015 PG 413-15 [HB-594]
Authorizing the County Council for Prince George's County to impose a tax on retail sales in the county; limiting the rate of the tax; requiring that the net proceeds of the tax be used only for new school construction projects, specified school renovation projects, or payment for capital expenditures or debt service under specified circumstances; submitting the Act to a referendum of the qualified voters of Prince George's County; etc.
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Maryland 2015 Regular Session
Sales and Use Tax - Bottled Water - Exemption [HB-261]
Providing an exemption from the sales and use tax for bottled water sold with food for immediate consumption; clarifying that the exemption does not apply to specified sales of bottled water; etc.
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Maryland 2015 Regular Session
Tax Amnesty Program [HB-1233]
Requiring the Comptroller to declare an amnesty period for delinquent taxpayers from September 1, 2015, through October 30, 2015, for civil penalties and half the interest attributable to nonpayment, nonreporting, or underreporting of specified taxes under specified circumstances; authorizing the Comptroller to enter into agreements to provide a specified waiver under specified circumstances; providing that the amnesty program does not apply to specified taxpayers under specified circumstances; etc.
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Maryland 2015 Regular Session
Sales and Use Tax - Taxable Price - Accommodations [HB-1065]
Clarifying the definition of "taxable price" for the State sales and use tax as it applies to the sale or use of an accommodation facilitated by an accommodations intermediary to include the full amount of the consideration paid by a buyer for the sale or use of an accommodation, but not including any tax that is remitted to a taxing authority; altering the definition of "vendor" under the State sales and use tax to include an accommodations intermediary; defining specified terms; and making a conforming change.
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Maryland 2014 Regular Session
Sales and Use Tax - Exemption - Veterans Organizations That Sell Marine Corps Uniforms [SB-9]
Providing that the sales and use tax does not apply to a sale by specified tax-exempt veterans organizations that sell specified certified and approved United States Marine Corps uniforms; applying the Act retroactively to sales that occur on or after July 1, 2010; etc.