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Legislation

Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Sponsored by
Delegate Walker
Status
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
Analysis
Fiscal and Policy Note (Revised)
Synopsis
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.
Committees
Original:
Ways and Means  
Details
Cross-filed with: SB0728
Bill File Type: Regular
Effective Date(s): October 1, 2019, July 1, 2020
History
Legislation History
Chamber
House
Calendar Date
2/14/2019
Legislative Date
2/14/2019
Action
First Reading House Rules and Executive Nominations
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Sales and Use Tax - Collection by Marketplace Facilitators
Proceedings
Chamber
House
Calendar Date
2/22/2019
Legislative Date
2/25/2019
Action
Rereferred to Ways and Means
Proceedings
Chamber
House
Calendar Date
2/27/2019
Legislative Date
2/27/2019
Action
Hearing 3/12 at 1:00 p.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Vote - House - Committee - Ways and Means
Proceedings
Chamber
House
Calendar Date
4/03/2019
Legislative Date
4/03/2019
Action
Favorable with Amendments Report by Ways and Means
Proceedings
Chamber
House
Calendar Date
4/03/2019
Legislative Date
3/25/2019
Action
Favorable with Amendments {885665/1 Adopted
Proceedings
60
Chamber
House
Calendar Date
4/03/2019
Legislative Date
3/25/2019
Action
Second Reading Passed with Amendments
Proceedings
60
Chamber
House
Calendar Date
4/04/2019
Legislative Date
3/26/2019
Action
Third Reading Passed (105-33)
Proceedings
61
Chamber
Senate
Calendar Date
4/05/2019
Legislative Date
3/30/2019
Action
Referred Rules
Proceedings
62
Chamber
Senate
Calendar Date
4/08/2019
Legislative Date
4/08/2019
Action
Rereferred to Budget and Taxation
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Vote - Senate - Committee - Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
4/08/2019
Legislative Date
4/08/2019
Action
Favorable with Amendments Report by Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
4/08/2019
Legislative Date
4/02/2019
Action
Favorable with Amendments {959830/1 Adopted
Proceedings
65
Chamber
Senate
Calendar Date
4/08/2019
Legislative Date
4/02/2019
Action
Second Reading Passed with Amendments
Proceedings
65
Chamber
Senate
Calendar Date
4/08/2019
Legislative Date
4/03/2019
Action
Third Reading Passed (39-7)
Proceedings
66
Chamber
House
Calendar Date
4/08/2019
Legislative Date
4/02/2019
Action
House Concurs Senate Amendments
Proceedings
68
Chamber
House
Calendar Date
4/08/2019
Legislative Date
4/02/2019
Action
Third Reading Passed (104-31)
Proceedings
68
Chamber
House
Calendar Date
4/08/2019
Legislative Date
4/02/2019
Action
Passed Enrolled
Proceedings
Chamber
Post Passage
Calendar Date
5/25/2019
Legislative Date
5/25/2019
Action
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
House 2/14/2019 2/14/2019 First Reading House Rules and Executive Nominations
Text - First - Sales and Use Tax - Collection by Marketplace Facilitators
House 2/22/2019 2/25/2019 Rereferred to Ways and Means
House 2/27/2019 2/27/2019 Hearing 3/12 at 1:00 p.m.
Vote - House - Committee - Ways and Means
House 4/03/2019 4/03/2019 Favorable with Amendments Report by Ways and Means
House 4/03/2019 3/25/2019 Favorable with Amendments {885665/1 Adopted 60
House 4/03/2019 3/25/2019 Second Reading Passed with Amendments 60
Text - Third - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
House 4/04/2019 3/26/2019 Third Reading Passed (105-33) 61
Senate 4/05/2019 3/30/2019 Referred Rules 62
Senate 4/08/2019 4/08/2019 Rereferred to Budget and Taxation
Vote - Senate - Committee - Budget and Taxation
Senate 4/08/2019 4/08/2019 Favorable with Amendments Report by Budget and Taxation
Senate 4/08/2019 4/02/2019 Favorable with Amendments {959830/1 Adopted 65
Senate 4/08/2019 4/02/2019 Second Reading Passed with Amendments 65
Senate 4/08/2019 4/03/2019 Third Reading Passed (39-7) 66
House 4/08/2019 4/02/2019 House Concurs Senate Amendments 68
House 4/08/2019 4/02/2019 Third Reading Passed (104-31) 68
House 4/08/2019 4/02/2019 Passed Enrolled
Text - Enrolled - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Post Passage 5/25/2019 5/25/2019 Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
Text - Chapter - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
File Code
Subjects
Statutes
(   11-101, 11-403.1, 11-501, 11-502, 11-502.1, 11-701, 11-702, 11-703, 11-705, 11-712, 12-101, 12-302, 13-901, 2-1303 )
Last Updated: 2/3/2020 2:32 PM