SB0190 (CH0003)

Find a 2015 Bill:

2015 Regular Session



Sales and Use Tax - Taxable Price - Accommodations

Sponsored by:

Senator Madaleno


Became law per Maryland Constitution, Chapter 3 of 2016

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
Budget and Taxation  View Committee HearingWays and Means  View Committee Hearing
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

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October 24, 2017 4:47 P.M.