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SB0190
Find a 2015 Bill:
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2015 Regular Session
Entitled:
Sales and Use Tax - Taxable Price - Accommodations
Sponsored by:
Senator Madaleno
Status:
Became law per Maryland Constitution, Chapter 3 of 2016
Summary
Documents
History
Synopsis:
Clarifying the definition of "taxable price" for the State sales and use tax as it applies to the sale or use of an accommodation facilitated by an accommodations intermediary; altering the definition of "vendor" under the State sales and use tax to include an accommodations intermediary; defining specified terms; and making a conforming change.
Analysis:
Fiscal and Policy Note (Revised)
All Sponsors:
Senators
Madaleno
,
Eckardt
,
Guzzone
,
King
,
Manno
, and
McFadden
Additional Facts:
Cross-filed with:
HB1065
Bill File Type: Regular
Effective Date(s): July 1, 2015
Committee(s):
Budget and Taxation
  
Ways and Means
  
Broad Subject(s):
Taxes - Sales and Use
Narrow Subject(s):
Agents and Brokers
Electronic Commerce -see also- Electronic Funds Transfer
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Hotels and Motels
Prices -see also- Consumer Price Index
Sales and Use Tax
Statutes:
Article - Tax - General
(
11-101
)
How a Bill Becomes Law
Legislative Lingo
Explanation of Floor Motions and Actions
October 24, 2017 4:47 P.M.