2013 Regular Session



Sales and Use Tax - Luxury Surcharge

Sponsored by:

Delegate Hixson


In the House - Hearing 3/08 at 1:00 p.m.

Synopsis:Imposing a surcharge on retail sales or use of tangible personal property if the taxable price of specified items exceeds specified amounts; exempting specified sales from the surcharge; providing for the amount of the surcharge based on the taxable price of specified items; increasing the thresholds for the amount of the surcharge every fifth taxable year by a specified cost-of-living adjustment; providing that specified exemptions under the sales and use tax do not apply to the surcharge; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Hixson
Additional Facts:Introduced in a prior session as: HB1345 Session: 2012 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Exemptions
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Sales and Use Tax
Statutes:Article - Tax - General
(1-101, 11-102, 11-104, 11-221)

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October 24, 2017 1:05 P.M.