Taxes - Sales And Use
Maryland 2019 Regular Session
Sales and Use Tax – Tangible Personal Property – Office Counters and Cabinets [SB-995]
Excluding counters, countertops, or cabinetry installed in residential or commercial office spaces if the counters, countertops, or cabinetry are affixed or attached to the real estate and sold on a furnished and installed basis from the definition of "tangible personal property" that is taxable under the sales and use tax; etc.
Spread the world
Gettr Maryland 2019 Regular Session
Sales and Use Tax - Taxable Services - Telephone Answering Service [SB-945]
Defining "telephone answering service" for the purpose of establishing that the service is taxable under the sales and use tax only if the service consists exclusively of answering a telephone in a certain manner and transmitting messages to the customer; establishing that a telephone answering service is not a taxable service if certain acts are only incidental to and less than 5% of the service provider's total gross receipts in a calendar year; etc.
Spread the world
Maryland 2019 Regular Session
Gender Diversity in the Boardroom – Annual Report [SB-911]
Establishing the intent of the General Assembly to promote gender diversity in corporate management and boardrooms; requiring a certain entity submitting an annual report to the State Department of Assessments and Taxation to include information relating to the number of female members of the board and the total number of members of the board; providing the Act does not apply to a privately held company if at least 75% of the company's shareholders are family members; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Exemption - Qualified Computer Technology [SB-850]
Exempting from the sales and use tax certain sales of qualified computer technology for use at a qualified data center under certain circumstances; requiring an individual or a corporation to apply for a certain certificate of eligibility in order to qualify for the exemption; and providing for the renewal of a certain certificate.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Tax-Free Weekends - Emergency Preparedness Equipment [SB-80]
Designating a certain weekend each year to be a tax-free weekend during which the sale of certain emergency preparedness equipment is exempt from the sales and use tax; requiring the Comptroller to publish a list on or before October 1, 2019, of emergency preparedness items eligible for the sales and use tax exemption during the tax-free weekends; authorizing the Comptroller to amend the list under certain circumstances; defining "emergency preparedness equipment"; and terminating the Act after June 30, 2024.
Spread the world
Maryland 2019 Regular Session
Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products [SB-728]
Altering the distribution of certain sales and use tax revenue; altering the definition of "vendor", under the sales and use tax, to include certain marketplace facilitators and marketplace sellers; requiring a marketplace facilitator to collect the sales and use tax on certain sales to a buyer in the State; providing that a marketplace facilitator is not liable for a failure to collect certain sales and use taxes except under certain circumstances; requiring certain out-of-state sellers to pay the tobacco tax on certain items; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Vendor Collection Credit - Job Training Organizations [SB-668]
Authorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting a vendor from claiming certain credits against the sales and use tax if the vendor claims a certain credit; requiring a vendor to be certified as a qualified job training organization before claiming a certain credit; authorizing a vendor to submit a certain application to the Secretary of Labor, Licensing, and Regulation; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Rate Reduction [SB-545]
Altering the maximum rate of the admissions and amusement tax that a county or municipal corporation may set for gross receipts that are also subject to the State sales and use tax; altering the rate of the sales and use tax; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate is applied; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax – Short–Term Rentals [SB-533]
Requiring certain short-term rental platforms to collect the sales and use tax on the sale of the right to occupy certain short-term rentals; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [SB-4]
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; requiring the Comptroller to report to the General Assembly by December 31 each year on the amount of sales and use tax revenue lost from the exemption and any change to the number of aviation technicians employed in the State as a result of the exemption; terminating the Act after June 30, 2024; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Cleaning of Commercial or Industrial Buildings - Community Property Exemption [SB-283]
Exempting from the sales and use tax the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for certain purposes; providing that the exemption does not apply to a building or a proportionate share of a building if the building or proportionate share of the building is used for a purpose that requires the collection of the sales and use tax; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [SB-2]
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; requiring the Comptroller to report to the General Assembly by December 31 each year on the amount of sales and use tax revenue lost from the exemption and any change to the number of aviation technicians employed in the State as a result of the exemption; terminating the Act after June 30, 2024; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax Exemption - Target Redevelopment Area - Washington County [SB-106]
Expanding the definition of "target redevelopment area" to include certain areas in Washington County for purposes of an exemption from the sales and use tax for the purchase of certain construction materials and warehousing equipment to be used in the target redevelopment areas.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Machinery for Counters, Countertops, or Cabinetry - Exemption [SB-1025]
Exempting from the sales and use tax sales of certain machinery and equipment to be used to manufacture certain types of counters, countertops, or cabinetry installed in residential or commercial office spaces if the counters, countertops, or cabinetry are affixed or attached to the real estate and sold on a furnished and installed basis; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Exemption - Firearm Safety Devices [HB-981]
Providing an exemption under the sales and use tax for the sale of certain firearm safety devices, including a firearm safe, firearm lockbox, trigger and barrel lock, or any other item designed to enhance home firearm safety.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-890]
Designating, beginning in calendar year 2019, the last 7 days of August each year to be a tax-free period during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by certain individuals; and designating, beginning in calendar year 2020, an additional sales and use tax-free period during the last 7 days of January each year for return-to-school textbook shopping.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax – Short–Term Rentals [HB-884]
Requiring certain short-term rental platforms to collect the sales and use tax on the sale of the right to occupy certain short-term rentals.
Spread the world
Maryland 2019 Regular Session
Vessel Excise Tax and Sales and Use Tax - Exemptions - Transfer of Unsalvageable Boat [HB-872]
Providing an exemption from the vessel excise tax and sales and use tax on the transfer or sale of an unsalvageable or destroyed vessel; etc.
Spread the world
Maryland 2019 Regular Session
Sales and Use Tax - Casual and Isolated Sales - Exemption Amount [HB-831]
Increasing from $1,000 to $5,000 the amount of the sales price of certain sales that are eligible for an exemption under the sales and use tax for casual and isolated sales.
Spread the world
Maryland 2019 Regular Session
Sales Tax Reform Act of 2019 [HB-811]
Exempting from the sales and use tax the sale of certain bottled water and diapers; increasing the amount of the sales price of certain sales that are eligible for a casual and isolated sales exemption; designating certain periods each year to be tax-free periods during which the sale of certain textbooks purchased by certain individuals is exempt from the sales and use tax; altering the definition of "engage in the business of an out-of-state vendor", for purposes of establishing nexus under the sales and use tax law; etc.