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2016 Regular Session



Sales and Use Tax - Rate Reduction

Sponsored by:

Senator Salling


In the Senate - Hearing 3/16 at 1:00 p.m.

Synopsis:Altering the maximum rate of the admissions tax that a county or municipal corporation may set for gross receipts that are also subject to the sales and use tax; altering the rate of the sales and use tax from 6% to 5%; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate applies from 94.5% to 95.25%; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senators Salling, Bates, Brochin, Cassilly, Eckardt, Edwards, Hough, Norman, Reilly, Serafini, Simonaire, and Waugh
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2016
Budget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Admissions and Amusement Tax
Alcoholic Beverages -see also- AB-By Subd; Subst Abuse; etc.
Counties -see also- Chartered Counties; Code Counties
Fuel -see also- Coal
Marinas -see also- Piers and Docks
Municipal Corporations -see also- Annap; Balt; Hager; OC
Sales and Use Tax
Vending Machines
Statutes:Article - Tax - General
(11-104, 11-301, 4-105)

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Explanation of Floor Motions and Actions

October 24, 2017 5:10 P.M.