HOUSE BILL 1071

File Code: Sales and Use Prior Year Introduction As: HB 400/98 - W&M

Sponsored By:

Delegates Rzepkowski, Montague, Clagett, Greenip, Sophocleus, Rosso, Love, Baldwin, and D'Amato

Entitled:

Sales and Use Tax - Resale Certificates - Out-of-State Vendors

Synopsis:

Altering requirements for the use of resale certificates under the sales and use tax by allowing a vendor to accept a resale certificate that provides a sales and use tax registration number of another state if the certificate states that the buyer is an out-of-state vendor who does not engage in the business of an out-of-state vendor in Maryland.

History by Legislative Date

House Action

2/22

First Reading House Rules

2/25

Re-referred Ways and Means

3/3

Hearing 3/23 at 1:00 p.m.

4/2

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate James E. Rzepkowski, District 32

Delegate Robert C. Baldwin, District 33

Delegate Virginia P. Clagett, District 30

Delegate Richard D'Amato, District 30

Delegate Janet Greenip, District 33

Delegate Mary Ann E. Love, District 32

Delegate Kenneth C. Montague, Jr., District 43

Delegate Mary Rosso, District 31

Delegate Theodore Sophocleus, District 32

Bill indexed under the following Subjects:

COMMERCE AND BUSINESS -see also- ENTERPRISE ZONES;SMALL BUS.

INTERSTATE AFFAIRS

NONRESIDENTS -see also- ALIENS

REGISTRATION -see also- MOTOR VEHICLE REGISTRATION

SALES AND USE TAX

Bill affects the following Statute:

Tax - General

( 11-408 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered