2000 Regular Session

HOUSE BILL 260

File Code: Taxes - Sales and Use Prior Year Introduction As: HB 1071/99 - W&M
Sponsored By:
Delegates Rzepkowski, Bozman, Cryor, and Finifter
Entitled:
Sales and Use Tax - Resale Certificates - Out-of-State Vendors

Synopsis:

Altering requirements for the use of resale certificates under the sales and use tax by allowing a vendor to accept a resale certificate for the sale of an antique or used collectible that provides a sales and use tax registration number of another state if the certificate states that the buyer is an out-of-state vendor who does not engage in the business of an out-of-state vendor in Maryland; providing that a sales and use tax registration license or comparable license from another state be provided to a vendor; etc.

History by Legislative Date

House Action
1/27
First Reading Ways and Means
2/8
Hearing 2/17 at 2:30 p.m.
3/21
Favorable with Amendments Report by Ways and Means
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/22
Third Reading Passed (139-1)
4/6
Returned Passed
5/19
Governor vetoed - Policy
Senate Action
3/23
First Reading Budget and Taxation
3/24
Hearing 3/29 at 1:30 p.m.
4/7
Favorable Report by Budget and Taxation
4/5
Favorable Report Adopted
Second Reading Passed
4/6
Third Reading Passed (46-0)
Sponsored by:
Delegate James E. Rzepkowski, District 32
Delegate K. Bennett Bozman, District 38
Delegate Jean B. Cryor, District 15
Delegate Michael J. Finifter, District 11
Bill indexed under the following Subjects:
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
INTERSTATE AFFAIRS
LICENSES -see also- ALCOHOLIC BEV LIC; DRIVERS' LICENSES
NONRESIDENTS -see also- ALIENS
REGISTRATION -see also- MOTOR VEHICLE REGISTRATION
SALES AND USE TAX
Bill affects the following Statute:
Tax - General
( 11-408 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 445961/1 (PDF)     Offered on: March 21, 2000   at: 11:40 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 22, 2000: Third Reading Passed (139-1)
Senate
April 6, 2000: Third Reading Passed (46-0)