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2017 Regular Session



Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Backpacks and Bookbags

Sponsored by:

Delegate Washington, M.


In the Senate - Hearing 3/29 at 1:00 p.m.

Synopsis:Altering a specified sales and use tax exemption to include the first $50 of the taxable price of any backpack or bookbag during a designated sales tax-free period for back-to-school shopping, subject to specified limitations.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates M. Washington, Afzali, Ali, D. Barnes, Buckel, Ebersole, Hixson, Hornberger, C. Howard, Kaiser, Long, Mosby, Patterson, Reilly, Rose, Shoemaker, Simonaire, Tarlau, Turner, Walker, A. Washington, and Wilkins
Additional Facts:Cross-filed with: SB0622
Bill File Type: Regular
Effective Date(s): July 1, 2017
Ways and Means  View Committee HearingBudget and Taxation
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Education -see also- Driver Ed; Higher Ed; Special Ed; etc
Sales and Use Tax
Statutes:Article - Tax - General

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March 20, 2017 7:28 P.M.