Legislation

Title: Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Sponsored by: Delegate Walker
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the distribution of certain sales and use tax revenue; altering the definition of "vendor", under the sales and use tax, to include certain marketplace facilitators and marketplace sellers; requiring a marketplace facilitator to collect the sales and use tax on certain sales to a buyer in the State; providing that a marketplace facilitator is not liable for a failure to collect certain sales and use taxes except under certain circumstances; requiring certain out-of-state sellers to pay the tobacco tax on certain items; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Details

Cross-filed with: SB0728

Bill File Type: Regular

Effective Date(s): October 1, 2019, July 1, 2020

History

Legislation History
Chamber House Calendar Date 2/14/2019 Legislative Date 2/14/2019 Action First Reading House Rules and Executive Nominations Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Collection by Marketplace Facilitators Proceedings
Chamber House Calendar Date 2/22/2019 Legislative Date 2/25/2019 Action Rereferred to Ways and Means Proceedings
Chamber House Calendar Date 2/27/2019 Legislative Date 2/27/2019 Action Hearing 3/12 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/03/2019 Legislative Date 4/03/2019 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2019 Legislative Date 3/25/2019 Action Favorable with Amendments {885665/1 Adopted Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/03/2019 Legislative Date 3/25/2019 Action Second Reading Passed with Amendments Proceedings 60 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products Proceedings
Chamber House Calendar Date 4/04/2019 Legislative Date 3/26/2019 Action Third Reading Passed (105-33) Proceedings 61 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Referred Rules Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/08/2019 Action Rereferred to Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/08/2019 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Favorable with Amendments {959830/1 Adopted Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Second Reading Passed with Amendments Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/03/2019 Action Third Reading Passed (39-7) Proceedings 66 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action House Concurs Senate Amendments Proceedings 68 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Third Reading Passed (104-31) Proceedings 68 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products Proceedings
Chamber Post Passage Calendar Date 5/25/2019 Legislative Date 5/25/2019 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/14/2019	2/14/2019	First Reading House Rules and Executive Nominations
			Text - First - Sales and Use Tax - Collection by Marketplace Facilitators
House	2/22/2019	2/25/2019	Rereferred to Ways and Means
House	2/27/2019	2/27/2019	Hearing 3/12 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/03/2019	4/03/2019	Favorable with Amendments Report by Ways and Means
House	4/03/2019	3/25/2019	Favorable with Amendments {885665/1 Adopted	60 Click to view Recorded Media
House	4/03/2019	3/25/2019	Second Reading Passed with Amendments	60 Click to view Recorded Media
			Text - Third - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
House	4/04/2019	3/26/2019	Third Reading Passed (105-33)	61 Click to view Recorded Media
Senate	4/05/2019	3/30/2019	Referred Rules	62 Click to view Recorded Media
Senate	4/08/2019	4/08/2019	Rereferred to Budget and Taxation
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/08/2019	4/08/2019	Favorable with Amendments Report by Budget and Taxation
Senate	4/08/2019	4/02/2019	Favorable with Amendments {959830/1 Adopted	65 Click to view Recorded Media
Senate	4/08/2019	4/02/2019	Second Reading Passed with Amendments	65 Click to view Recorded Media
Senate	4/08/2019	4/03/2019	Third Reading Passed (39-7)	66 Click to view Recorded Media
House	4/08/2019	4/02/2019	House Concurs Senate Amendments	68 Click to view Recorded Media
House	4/08/2019	4/02/2019	Third Reading Passed (104-31)	68 Click to view Recorded Media
House	4/08/2019	4/02/2019	Passed Enrolled
			Text - Enrolled - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Post Passage	5/25/2019	5/25/2019	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
			Text - Chapter - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products

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