CHAPTER NUMBER: 461
File Code: Taxes - Sales and Use
Prior Year Introduction As: HB 260/00 - W&M
- Sponsored By:
-
Delegates Bozman,
Gordon, Healey, Howard, Heller, Rzepkowski, Shriver, and
Patterson
- Entitled:
-
Sales and Use Tax - Resale Certificates - Out-of-State Vendors
Altering requirements for the use of resale certificates under the
sales and use tax by allowing a vendor to accept a resale certificate
for the sale of an antique or used collectible 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; providing that a
sales and use tax registration license or comparable license from
another state be provided to a vendor; etc.
House Action
- 1/26
- First Reading Ways and Means
- 1/31
- Hearing 2/14 at 3:00 p.m.
- 2/26
- Favorable with Amendments Report by Ways and Means
- 2/27
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 3/1
- Third Reading Passed (133-0)
- 4/2
- Returned Passed
- 5/15
- Signed by the Governor Chapter 461
Senate Action
- 3/2
- First Reading Budget and Taxation
- 3/27
- Hearing 3/30 at 1:30 p.m.
- 4/5
- Favorable Report by Budget and Taxation
- 4/2
- Favorable Report Adopted
- Second Reading Passed
- 4/3
- Third Reading Passed (46-1)
- Sponsored by:
- Delegate K. Bennett Bozman, District 38
- Delegate Michael R. Gordon, District 17
- Delegate Anne Healey, District 22A
- Delegate Henry B. Heller, District 19
- Delegate Carolyn J. B. Howard, District 24
- Delegate Obie Patterson, District 26
- Delegate James E. Rzepkowski, District 32
- Delegate Mark K. Shriver, District 15
- Bill indexed under the following Subjects:
- COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
- INTERSTATE AFFAIRS
- LICENSES -see also- ALCOHOLIC BEV LIC; DRIVERS' LICENSES
- NONRESIDENTS -see also- ALIENS
- REGISTRATION -see also- MOTOR VEHICLE REGISTRATION
- SALES AND USE TAX
- Bill affects the following Statute:
- Tax - General
- (
11-408
)
- Bill Text:
First Reading (PDF),
Third Reading (PDF), Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
- House
- Number: 735662/1 (PDF) Offered on: February 27, 2001 at:
11:29 a.m. Status: Adopted
- Roll Call Votes (Legislative dates are shown):
- House
- March 1, 2001: Third Reading Passed (133-0)
- Senate
- April 3, 2001: Third Reading Passed (46-1)