HOUSE BILL 400

Sponsored By:

Delegates Montague and M. Burns

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 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.

History by Legislative Date

House Action

2/2

First Reading Ways and Means

2/11

Hearing 2/24 at 11:00 a.m.

3/23

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Kenneth C. Montague, Jr., District 43

Delegate Michael W. Burns, District 32

Bill indexed under the following Subjects:

COMMERCE AND BUSINESS -see also- ENTERPRISE ZONES;SMALL BUS.

INTERSTATE AFFAIRS

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, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered