2013 Regular Session



Sales and Use Tax - Online Sales Presumption

Sponsored by:

Delegate Pena-Melnyk


In the House - First Reading House Rules and Executive Nominations

Synopsis:Providing that, for purposes of the definition of "engage in the business of an out-of-state vendor" under the sales and use tax law, a seller shall be presumed under specified circumstances to have an agent, a canvasser, an independent contractor, a representative, a salesman, or a solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.
Analysis:Not available at this time
All Sponsors:Delegate Pena-Melnyk
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2013
Rules and Executive Nominations
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Agents and Brokers
Contractors -see also- Heating & Cooling; Home Improvement
Electronic Commerce -see also- Electronic Funds Transfer
Interstate Affairs
Sales and Use Tax
Telecommunications and Information Technology
Statutes:Article - Tax - General
(11-701, 11-701.1)

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Explanation of Floor Motions and Actions

October 24, 2017 1:06 P.M.