SENATE BILL 192

File Code: Taxes - Sales and Use Crossfiled with: HOUSE BILL 926

Sponsored By:

Chairman, Budget and Taxation Committee (Departmental - Dept. Business & Economic Dev.)

Entitled:

Film Production Activity - Sales and Use Tax Exemption

Synopsis:

Providing a sales and use tax exemption for tangible personal property and taxable services used in a film production activity; authorizing the Department of Business and Economic Development to certify applicants for the exemption; requiring the Department and the Comptroller jointly to adopt regulations; requiring the Department to conduct a study and report to the General Assembly the potential and actual economic impact of specified tax credits; etc.

History by Legislative Date

Senate Action

1/24

First Reading Budget and Taxation

1/26

Hearing 2/9 at 1:30 p.m.

3/31

Favorable with Amendments Report by Budget and Taxation

4/2

Favorable with Amendments Report Adopted

Second Reading Passed with Amendments

4/3

Third Reading Passed (39-6)

4/8

Returned Passed

5/19

Governor vetoed - Cross-filed bill was signed

House Action

3/31

First Reading Ways and Means

4/4

Hearing 4/6 at 1:00 p.m.

4/10

Favorable Report by Ways and Means

4/7

Favorable Report Adopted

Second Reading Passed

4/8

Third Reading Passed (128-3)

Sponsored by:

Chairman, Budget & Tax. Comm.

Departmental

Bill indexed under the following Subjects:

ART, MUSIC AND CULTURAL AFFAIRS -see also- MUSEUMS; THEATERS

BUSINESS AND ECONOMIC DEVELOPMENT, DEPARTMENT OF

COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc

COMPTROLLER

EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT

EXEMPTIONS

INCOME TAX

MOTION PICTURES

PERSONAL PROPERTY

REPORTS

RULES AND REGULATIONS

SALES AND USE TAX

TAX CREDITS -see also- CIRCUIT BREAKER

TELEVISION -see also- CABLE TELEVISION

VIDEO

Bill affects the following Statutes:

Article - 83A Department of Business and Economic Development

( 4-501 )

Tax - General

( 11-226 )

Documents:

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

Fiscal Note: Available (PDF)

Amendments:

Senate

Number: 319335/1 (PDF)     Offered on: April 3, 2000   at: 10:12 p.m.     Status: Adopted

Roll Call Votes (Legislative dates are shown):

Senate

April 3, 2000: Third Reading Passed (39-6)

House

April 8, 2000: Third Reading Passed (128-3)