2004 Regular Session

SENATE BILL 321

File Code: Taxes - Sales and Use
Sponsored By:
Senators Hafer, Astle, Britt, Colburn, Conway, Dyson, Green, Greenip, Hollinger, Klausmeier, Middleton, Schrader, and Stone
Entitled:
Sales and Use Tax - Tax-Free Weekend

Synopsis:

Designating the weekend that begins on the second Friday in August and ends on the following Sunday in August each year to be a tax-free weekend for back-to-school shopping in Maryland; altering the sales and use tax exemption to include specified school supplies and personal computers and to remove the $100 limitation on the taxable price of items qualifying for the exemption; and requiring the State Comptroller to report to the General Assembly on the fiscal impact of the Act by December 1, 2005.

History by Legislative Date

Senate Action
2/2
First Reading Budget and Taxation
3/10
Hearing 3/24 at 1:00 p.m.
3/29
Unfavorable Report by Budget and Taxation
House Action
No Action
Sponsored by:
Senator John J. Hafer, District 1
Senator John C. Astle, District 30
Senator Gwendolyn Britt, District 47
Senator Richard F. Colburn, District 37
Senator Joan Carter Conway, District 43
Senator Roy P. Dyson, District 29
Senator Leo E. Green, District 23
Senator Janet Greenip, District 33
Senator Paula C. Hollinger, District 11
Senator Katherine Klausmeier, District 8
Senator Thomas McLain Middleton, District 28
Senator Sandra B. Schrader, District 13
Senator Norman R. Stone, Jr., District 6
Bill indexed under the following Subjects:
COMPTROLLER
COMPUTERS -see also- ELECTRONIC COMMERCE; ELECTRONIC GOVMNT.
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
EXEMPTIONS
REPORTS
SALES AND USE TAX
STUDENTS
Bill affects the following Statute:
Tax - General
( 11-228 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered