Legislation

Title: Sales and Use Tax - Licensed Caterers - Exemption
Sponsored by: Senators Peters, King, and Miller
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 644
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing an exemption from the sales and use tax for the sale of certain materials, equipment, and supplies to a certain licensed caterer if, under certain circumstances, the materials, equipment, and supplies will be used by the caterer to perform a catering contract that includes the provision of food and beverages; etc.

Committees

Original:: Budget and Taxation

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB1023

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber Senate Calendar Date 2/03/2020 Legislative Date 2/03/2020 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/06/2020 Legislative Date 2/06/2020 Action Hearing 2/19 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Licensed Statewide Caterers - Exemption Proceedings
Chamber Senate Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing 2/19 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/27/2020 Legislative Date 2/27/2020 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Favorable Proceedings 38
Chamber Senate Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Motion Special Order until 3/3 (Senator Kagan) Adopted Proceedings 38
Chamber Senate Calendar Date 3/03/2020 Legislative Date 2/29/2020 Action Favorable Proceedings 39
Chamber Senate Calendar Date 3/03/2020 Legislative Date 2/29/2020 Action Motion Special Order until Later Today (Senator Peters) Adopted Proceedings 39
Chamber Senate Calendar Date 3/03/2020 Legislative Date 2/29/2020 Action Favorable Adopted Proceedings 39
Chamber Senate Calendar Date 3/03/2020 Legislative Date 2/29/2020 Action Floor Amendment {663724/3 (Senator Peters) Proceedings 39
Chamber Senate Calendar Date 3/03/2020 Legislative Date 2/29/2020 Action Motion Laid Over (Senator Peters) Adopted Proceedings 39
Chamber Senate Calendar Date 3/04/2020 Legislative Date 3/01/2020 Action Floor Amendment {663724/3 (Senator Peters) Proceedings 40
Chamber Senate Calendar Date 3/04/2020 Legislative Date 3/01/2020 Action Motion Special Order until 3/5 (Senator Peters) Adopted Proceedings 40
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Floor Amendment {663724/3 (Senator Peters) Withdrawn Proceedings 41
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Floor Amendment {663724/5 (Senator Peters) Proceedings 41
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Motion Special Order until 3/6 (Senator Kagan) Rejected Proceedings 41
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Floor Amendment {663724/5 (Senator Peters) Adopted Proceedings 41
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Second Reading Passed with Amendments Proceedings 41
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Licensed Caterers - Exemption Proceedings
Chamber Senate Calendar Date 3/09/2020 Legislative Date 3/04/2020 Action Third Reading Passed (45-0) Proceedings 43
Chamber House Calendar Date 3/10/2020 Legislative Date 3/07/2020 Action Referred Ways and Means Proceedings 44
Chamber House Calendar Date 3/10/2020 Legislative Date 3/10/2020 Action Hearing 3/19 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/16/2020 Legislative Date 3/16/2020 Action Hearing canceled Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings
Chamber House Calendar Date 3/17/2020 Legislative Date 3/17/2020 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/17/2020 Legislative Date 3/14/2020 Action Favorable Adopted Second Reading Passed Proceedings 51A
Chamber House Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Third Reading Passed (134-0) Proceedings 52
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Returned Passed Proceedings 53C
Chamber Post Passage Calendar Date 5/08/2020 Legislative Date 5/08/2020 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 644 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax - Licensed Caterers - Exemption Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/03/2020	2/03/2020	First Reading Budget and Taxation
Senate	2/06/2020	2/06/2020	Hearing 2/19 at 2:00 p.m.
			Text - First - Sales and Use Tax - Licensed Statewide Caterers - Exemption
Senate	2/10/2020	2/10/2020	Hearing canceled
Senate	2/10/2020	2/10/2020	Hearing 2/19 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation
Senate	2/27/2020	2/27/2020	Favorable Report by Budget and Taxation
Senate	2/28/2020	2/28/2020	Favorable	38
Senate	2/28/2020	2/28/2020	Motion Special Order until 3/3 (Senator Kagan) Adopted	38
Senate	3/03/2020	2/29/2020	Favorable	39
Senate	3/03/2020	2/29/2020	Motion Special Order until Later Today (Senator Peters) Adopted	39
Senate	3/03/2020	2/29/2020	Favorable Adopted	39
Senate	3/03/2020	2/29/2020	Floor Amendment {663724/3 (Senator Peters)	39
Senate	3/03/2020	2/29/2020	Motion Laid Over (Senator Peters) Adopted	39
Senate	3/04/2020	3/01/2020	Floor Amendment {663724/3 (Senator Peters)	40
Senate	3/04/2020	3/01/2020	Motion Special Order until 3/5 (Senator Peters) Adopted	40
Senate	3/05/2020	3/02/2020	Floor Amendment {663724/3 (Senator Peters) Withdrawn	41
Senate	3/05/2020	3/02/2020	Floor Amendment {663724/5 (Senator Peters)	41
Senate	3/05/2020	3/02/2020	Motion Special Order until 3/6 (Senator Kagan) Rejected	41
Senate	3/05/2020	3/02/2020	Floor Amendment {663724/5 (Senator Peters) Adopted	41
Senate	3/05/2020	3/02/2020	Second Reading Passed with Amendments	41
			Text - Third - Sales and Use Tax - Licensed Caterers - Exemption
Senate	3/09/2020	3/04/2020	Third Reading Passed (45-0)	43
House	3/10/2020	3/07/2020	Referred Ways and Means	44
House	3/10/2020	3/10/2020	Hearing 3/19 at 1:00 p.m.
House	3/16/2020	3/16/2020	Hearing canceled
			Vote - House - Committee - Ways and Means
House	3/17/2020	3/17/2020	Favorable Report by Ways and Means
House	3/17/2020	3/14/2020	Favorable Adopted Second Reading Passed	51A
House	3/18/2020	3/15/2020	Third Reading Passed (134-0)	52
Senate	3/18/2020	3/15/2020	Returned Passed	53C
Post Passage	5/08/2020	5/08/2020	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 644
			Text - Chapter - Sales and Use Tax - Licensed Caterers - Exemption

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