Taxes - Sales And Use
Maryland 2014 Regular Session
Income and Sales Tax Incentives - Emergency Preparedness Equipment [SB-732]
Allowing a qualified nursing home to claim a refundable credit against the State income tax in the amount of sales and use tax paid for the purchase of a backup generator; establishing an annual tax-free period from May 19 through May 24 during which a sales tax exemption for specified sales of emergency preparedness equipment is provided; requiring the Comptroller to publish a list of emergency preparedness equipment; applying specified provisions of the Act to taxable years beginning after December 31, 2013, but before January 1, 2019; etc.
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Gettr Maryland 2014 Regular Session
Sales and Use Tax - Tax-Free Weekend - Exemption for Light-Emitting Diode (LED) Lights [SB-417]
Adding light-emitting diode (LED) light bulbs to the list of Energy Star products exempt from the sales and use tax during President's Day weekend each year.
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Maryland 2014 Regular Session
Sales and Use Tax - Exemption - Home Wheelchair Lifts and Stairlifts [SB-386]
Exempting from the sales and use tax the sale of home wheelchair lifts and stairlifts; etc.
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Maryland 2014 Regular Session
Sales and Use Tax - Rate Reduction [SB-365]
Reducing the rate of the sales and use tax from 6% to 5% beginning July 1, 2014; etc.
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Maryland 2014 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-862]
Designating specified periods 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 full-time or part-time students enrolled at specified higher education institutions; etc.
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Maryland 2014 Regular Session
Sales and Use Tax - Tax-Free Weekend - Exemption for Light-Emitting Diode (LED) Lights [HB-786]
Adding light-emitting diode (LED) light bulbs to the list of Energy Star products exempt from the sales and use tax during President's Day weekend each year.
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Maryland 2014 Regular Session
Income Tax Credit - Emergency Backup Generators [HB-784]
Allowing a qualified nursing home to claim a refundable credit against the State income tax in the amount of sales and use tax paid for the purchase of a backup generator; and providing that the Act be applicable to all taxable years beginning after December 31, 2013, but before January 1, 2019.
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Maryland 2014 Regular Session
Sales and Use Tax - Exemption - University and College Textbooks [HB-63]
Exempting from the sales and use tax a sale of a textbook that is bought by a full-time or part-time student enrolled at an institution of higher education.
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Maryland 2014 Regular Session
Sales and Use Tax - Tax-Free Periods - School Supplies and Textbooks [HB-56]
Expanding the annual sales and use tax-free period to include specified school supplies and textbooks if the taxable price of the school supply or textbook is $500 or less; defining "school supply" and "textbook"; etc.
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Maryland 2014 Regular Session
Sales and Use Tax - Tax-Free Week - School Supplies [HB-429]
Altering a specified sales and use tax exemption to include any school supply with a taxable price of $100 or less during a designated sales tax-free period for back-to-school shopping, subject to specified limitations; etc.
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Maryland 2014 Regular Session
Sales and Use Tax - Ammunition and Firearms - Developmental Disabilities Funding [HB-415]
Distributing the revenue from the sales and use tax on ammunition and firearms to a specified fund used to pay for services for individuals with developmental disabilities; providing for the effective date of specified provisions of the Act; and providing for the termination of specified provisions of the Act.
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Maryland 2014 Regular Session
Sales and Use Tax - Rate Reduction [HB-347]
Reducing the rate of the sales and use tax from 6% to 5% beginning July 1, 2014; etc.
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Maryland 2014 Regular Session
Contraband Tobacco Products and Conveyances - Seizures and Disposition [HB-30]
Altering the manner in which seized contraband tobacco products or specified conveyances are processed following seizure; authorizing the Comptroller to destroy, or authorize a political subdivision to destroy, contraband tobacco products or conveyances seized and forfeited under specified circumstances; and requiring the Comptroller to remove or authorize a political subdivision to destroy specified seized contraband tobacco products and conveyances on or before December 1, 2014.
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Maryland 2014 Regular Session
Sales and Use Tax - Tax-Free Periods - Hunting and Sporting Goods [HB-1520]
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 if the taxable price of the item is less than $1,000; etc.
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Maryland 2014 Regular Session
Sales and Use Tax - Definition of Taxable Price [HB-1515]
Defining "taxable price" for specified tangible personal property, for purposes of provisions of law concerning the sales and use tax, to mean all consideration paid by a transient guest to the vendor for the right to occupy a room or lodgings; etc.
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Maryland 2014 Regular Session
Public Institutions of Higher Education - Smoke-Free or Tobacco-Free Campuses - Funding [HB-1408]
Providing that, if a public institution of higher education maintains a smoke-free or tobacco-free campus, any State support from the General Fund provided to the institution shall be reduced by a percentage equal to the ratio of revenues generated by the taxes on tobacco products under Title 12 of the Tax - General Article divided by all revenues credited to the General Fund.
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Maryland 2013 Regular Session
Transportation Financing Act [SB-830]
Authorizing the Maryland Transit Administration to establish no more than two transit benefit districts to impose specified taxes to finance, construct, and operate transit facilities and transit services; authorizing the governing body of a county to impose an additional tax on specified motor fuel; imposing a specified additional tax on motor fuel in each county on or after January 1, 2017; requiring the Comptroller to apply a specified sales and use tax equivalent rate to the motor fuel tax; etc.
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Maryland 2013 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [SB-704]
Designating specified periods 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 full-time or part-time students enrolled at specified higher education institutions; etc.
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Maryland 2013 Regular Session
Sales and Use Tax - Mass Transit [SB-653]
Increasing the sales and use tax rate on a sale in counties with specified services by a specified amount; creating the Mass Transit Account in the Transportation Trust Fund to pay for the costs of light rail and Metro subway transit facilities and transit service in specified counties; requiring that revenue from the increase in the sales and use tax rate under the Act be credited to the Mass Transit Account; etc.
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Maryland 2013 Regular Session
Short-Term Rental of Motorcycles - Sales and Use Tax and Motor Vehicle Law [SB-486]
Including motorcycles in the definition of "short-term vehicle rental" for purposes of determining the sales and use tax rate for short-term vehicle rentals; including motorcycles in the definition of "rental vehicle" for purposes of the Motor Vehicle Law; etc.