2011 Regular Session

SENATE BILL 675

File Code: Taxes - Sales and Use Prior Year Introduction As: SB 739/10 - B&T
Sponsored By:
Senators Jacobs, Brochin, Getty, Jennings, Pipkin, Reilly, Shank, and Simonaire
Entitled:
Sales and Use Tax - Rate

Synopsis:

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 tax from 11% to 10%; altering the rate of the sales and use tax from 6% to 5%; and altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate applies from 94.5% to 95.25%.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
2/4
First Reading Budget and Taxation
2/21
Hearing 3/15 at 1:00 p.m.
2/23
Hearing cancelled
Hearing 3/15 at 1:15 p.m.
House Action
No Action

Sponsored by:

Senator Nancy Jacobs, District 34
Senator James Brochin, District 42
Senator Joseph M. Getty, District 5
Senator J. B. Jennings, District 7
Senator E. J. Pipkin, District 36
Senator Edward R. Reilly, District 33
Senator Christopher B. Shank, District 2
Senator Bryan W. Simonaire, District 31

Bill indexed under the following Subjects:

Admissions and Amusement Tax
Counties -see also- Chartered Counties; Code Counties
Municipal Corporations -see also- Annap; Balt; Hager; OC
Sales and Use Tax
Vending Machines

Bill affects the following Statutes:

Tax - General
( 4-105 , 11-104 , 11-104 , 11-301 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered