HOUSE BILL 1137

File Code: Taxes - Sales and Use Crossfiled with: SENATE BILL 792

Sponsored By:

Delegates Barve and Hixson (Montgomery County Administration)

Entitled:

Sales and Use Tax - Exemption - Biotechnology and Internet Infrastructure

Synopsis:

Exempting from the sales and use tax the sale or use of specified communications equipment, specified supercomputing equipment, and specified materials used to construct, expand, or renovate biotechnology manufacturing facilities; allowing for the application of the sales and use tax to the sale of specified communications equipment to specified entities; requiring a certification prior to qualifying for the exemption; etc.

History by Legislative Date

House Action

2/9

First Reading Ways and Means

2/14

Hearing 2/28 at 1:00 p.m.

3/19

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Kumar P. Barve, District 17

Delegate Sheila E. Hixson, District 20

Bill indexed under the following Subjects:

COMPUTERS -see also- ELECTRONIC COMMERCE; ELECTRONIC GOVMNT.

EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT

EXEMPTIONS

INDUSTRY AND TECHNOLOGY

SALES AND USE TAX

TELECOMMUNICATIONS -see also- TELEPHONES

Bill affects the following Statutes:

Tax - General

( 11-210 , 11-217.1 )

Documents:

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

Fiscal Note: Available (PDF)

Amendments: None offered