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2015 Regular Session



Sales and Use Tax - Tax-Free Periods - Hunting and Sporting Goods

Sponsored by:

Delegate Mautz


In the House - Unfavorable Report by Ways and Means

Synopsis:Establishing a sales and use tax exemption period for the 7-day period from the third Sunday in April through the following Saturday for specified hunting and sporting goods shopping in Maryland during which the sales and use tax does not apply to the sale of firearms, fishing supplies, and hunting supplies if the taxable price of the item is less than $1,000; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Mautz, Adams, Anderton, Arentz, Buckel, Carozza, Cassilly, Folden, Hornberger, S. Howard, Impallaria, Jacobs, Kipke, McKay, Metzgar, Morgan, O'Donnell, Saab, Shoemaker, Simonaire, Sophocleus, Szeliga, Vitale, Vogt, and B. Wilson
Additional Facts:Cross-filed with: SB0447
Introduced in a prior session as: HB1520 Session: 2014 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2015
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Equipment -see also- Motor Vehicle Equipment
Fish and Fishing -see also- Aquaculture; Gill Nets
Hunting -see also- Trapping
Sales and Use Tax
Weapons -see also- Guns
Statutes:Article - Tax - General

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October 24, 2017 4:45 P.M.