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2018 Regular Session



Sales and Use Tax - Rate Reduction

Sponsored by:

Senator Salling


In the Senate - Unfavorable Report by Budget and Taxation

Synopsis:Altering the maximum rate of the admissions and amusement tax that a county or municipal corporation may set for gross receipts that are also subject to the State sales and use tax; altering the rate of the sales and use tax; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate is applied; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senators Salling, Bates, Edwards, Hershey, Jennings, Norman, Ready, Reilly, Serafini, and Simonaire
Additional Facts:Introduced in a prior session as: SB0659 Session: 2016 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2018
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
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

February 15, 2018 10:08 A.M.