2006 Regular Session

HOUSE BILL 1624

CHAPTER NUMBER: 210 File Code: Taxes - Sales and Use
Sponsored By:
Delegates C. Davis, Bartlett, Boschert, Bozman, Cardin, Cryor, Elmore, Gilleland, Goodwin, Gordon, Healey, Heller, Hixson, Howard, Kaiser, King, Marriott, McKee, Myers, Patterson, Ramirez, and Ross
Entitled:
Sales and Use Tax - Exemption for Sales by Religious and Nonprofit Organizations

Synopsis:

Providing an exemption to the sales and use tax for specified sales by religious or nonprofit organizations that are exempt from taxation under { 501(c)(3) of the Internal Revenue Code; and, for specified sales, limiting the exemption to that portion of the sale price that qualifies for a specified deduction under the federal income tax as a charitable contribution.

History by Legislative Date

House Action
2/27
First Reading House Rules and Executive Nominations
3/6
Re-referred Ways and Means
3/8
Hearing 3/23 at 1:00 p.m.
3/30
Favorable with Amendments Report by Ways and Means
3/27
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/28
Third Reading Passed (137-0)
4/7
House Concur - Senate Amendments
Third Reading Passed (138-0)
Passed Enrolled
Senate Action
3/29
First Reading Senate Rules
4/5
Re-referred Budget and Taxation
4/4
Hearing 4/6 at 1:00 p.m.
Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/5
Third Reading Passed with Amendments (47-0)
Action after passage in House and Senate
4/25
Signed by the Governor Chapter 210

Sponsored by:

Delegate Clarence Davis, District 45
Delegate Joseph R. Bartlett, District 4A
Delegate David G. Boschert, District 33A
Delegate K. Bennett Bozman, District 38B
Delegate Jon S. Cardin, District 11
Delegate Jean B. Cryor, District 15
Delegate D. Page Elmore, District 38A
Delegate Terry R. Gilleland, Jr., District 32
Delegate Marshall T. Goodwin, District 40
Delegate Michael R. Gordon, District 17
Delegate Anne Healey, District 22
Delegate Henry B. Heller, District 19
Delegate Sheila E. Hixson, District 20
Delegate Carolyn J. B. Howard, District 24
Delegate Anne R. Kaiser, District 14
Delegate Nancy J. King, District 39
Delegate Salima Siler Marriott, District 40
Delegate Robert A. McKee, District 2A
Delegate LeRoy E. Myers, Jr., District 1C
Delegate Obie Patterson, District 26
Delegate Victor R. Ramirez, District 47
Delegate Justin D. Ross, District 22

Bill indexed under the following Subjects:

CHURCHES
EXEMPTIONS
NONPROFIT ORGANIZATIONS
SALES AND USE TAX

Bill affects the following Statute:

Tax - General
( 11-204 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments (Displayed in WordPerfect 8 Format):
House
Number: 345464/01 (PDF)     Offered on: March 30, 2006   at: 11:08 a.m.     Status: Adopted
Senate
Number: 549633/02 (PDF)     Offered on: April 7, 2006   at: 12:35 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 28, 2006: Third Reading Passed (137-0)
April 7, 2006: Third Reading Passed (138-0)
Senate
April 5, 2006: Third Reading Passed (47-0)