File Code: Taxes - Sales and Use
Crossfiled with: SENATE BILL 852
- Sponsored By:
-
Delegates Hixson, Afzali, Barve, Cardin, Frick, George, Howard, Ivey,
Kaiser, Kipke, Luedtke, McDonough, McMillan, A. Miller, W. Miller, Rosenberg,
Ross, Rudolph, Stocksdale, and Summers
- Entitled:
-
Sales and Use Tax - Alcoholic Beverages - Calculation of Tax
Altering the sales and use tax rate for a mandatory gratuity charge or
service charge in the nature of a tip under specified circumstances;
modifying the calculation of the sales and use tax rate applicable to
charges for labor, materials, or property used in connection with the
sale of an alcoholic beverage; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
For explanation of terms
click here.
House Action
- 2/10
- First Reading Ways and Means
- 2/15
- Hearing 3/6 at 1:00 p.m.
- 3/21
- Favorable with Amendments Report by Ways and Means
- 3/20
- Favorable with Amendments {735460/1 Report Adopted
- Second Reading Passed with Amendments
- 3/21
- Third Reading Passed (129-1)
- 4/1
- Returned Passed
Senate Action
- 3/22
- First Reading Budget and Taxation
- 3/28
- Hearing 4/3 at 1:00 p.m.
- 4/4
- Favorable Report by Budget and Taxation
- 3/29
- Favorable Report Adopted
- Second Reading Passed
- 3/30
- Third Reading Passed (46-0)
Action after passage in House and Senate
- 5/22
- Approved by the Governor
- - Chapter 598
Sponsored by:
- Delegate Sheila E. Hixson, District 20
- Delegate Kathy Afzali, District 4A
- Delegate Kumar P. Barve, District 17
- Delegate Jon S. Cardin, District 11
- Delegate C. William Frick, District 16
- Delegate Ron George, District 30
- Delegate Carolyn J. B. Howard, District 24
- Delegate Jolene Ivey, District 47
- Delegate Anne R. Kaiser, District 14
- Delegate Nicholaus R. Kipke, District 31
- Delegate Eric G. Luedtke, District 14
- Delegate Pat McDonough, District 7
- Delegate Herb McMillan, District 30
- Delegate Warren E. Miller, District 9A
- Delegate Aruna Miller, District 15
- Delegate Samuel I. Rosenberg, District 41
- Delegate Justin D. Ross, District 22
- Delegate David D. Rudolph, District 34B
- Delegate Nancy R. Stocksdale, District 5A
- Delegate Michael G. Summers, District 47
Bill indexed under the following Subjects:
- Alcoholic Beverages -see also- AB-By Subd; Subst Abuse; etc.
- Gratuities
- Prices -see also- Consumer Price Index
- Sales and Use Tax
Bill affects the following Statutes:
- Tax - General
- (
11-104
,
11-104
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled, Chapter
- Fiscal and Policy Note:
Available
- Amendments:
House
- Number: 735460/01 Offered on: March 23, 2012 at:
4:08 p.m. Status: Adopted
-
Committee Votes :
House
- Ways and Means
Senate
- Budget and Taxation
- Roll Call Votes (Legislative dates are shown):
House
- March 21, 2012: Third Reading Passed (129-1)
Senate
- March 30, 2012: Third Reading Passed (46-0)
