2001 Regular Session

HOUSE BILL 284

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

Synopsis:

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.

History by Legislative Date

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 )

Documents:

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)