Legislation

Title: Sales and Use Tax and Personal Property Tax – Services, Aircraft Parts and Equipment, and Data Centers
Sponsored by: Delegates Charkoudian and Palakovich Carr
Status: In the Senate - Third Reading Passed with Amendments (45-0)
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the definition of "taxable service" under the sales and use tax to impose the tax on certain services; providing an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems, and for certain qualified data center personal property for use at qualified data centers; requiring the Department of Commerce to verify certain eligibility; requiring the Comptroller to issue certain certificates of eligibility; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber House Calendar Date 2/07/2020 Legislative Date 2/07/2020 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Services Proceedings
Chamber House Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing 2/28 at 1:00 p.m. Proceedings
Chamber House Calendar Date 2/25/2020 Legislative Date 2/25/2020 Action Hearing canceled Proceedings
Chamber House Calendar Date 2/25/2020 Legislative Date 2/25/2020 Action Hearing 3/02 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 3/09/2020 Legislative Date 3/09/2020 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/10/2020 Legislative Date 3/07/2020 Action Favorable with Amendments {395069/1 Adopted Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/10/2020 Legislative Date 3/07/2020 Action Motion Special Order until 3/11 (Delegate Luedtke) Adopted Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/13/2020 Legislative Date 3/10/2020 Action Floor Committee Amendment {555860/1 Adopted Proceedings 47AClick to view Recorded Media
Chamber House Calendar Date 3/13/2020 Legislative Date 3/10/2020 Action Second Reading Passed with Amendments Proceedings 47AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax and Personal Property Tax – Services, Aircraft Parts and Equipment, and Data Centers Proceedings
Chamber House Calendar Date 3/14/2020 Legislative Date 3/11/2020 Action Third Reading Passed (76-46) Proceedings 48 Click to view Recorded Media
Chamber Senate Calendar Date 3/15/2020 Legislative Date 3/10/2020 Action Referred Budget and Taxation Proceedings 49 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/16/2020 Legislative Date 3/16/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/12/2020 Action Favorable with Amendments {709434/1 Adopted Proceedings 51AClick to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/12/2020 Action Second Reading Passed with Amendments Proceedings 51AClick to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Third Reading Passed (45-0) Proceedings 52 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2020	2/07/2020	First Reading Ways and Means
			Text - First - Sales and Use Tax - Services
House	2/10/2020	2/10/2020	Hearing 2/28 at 1:00 p.m.
House	2/25/2020	2/25/2020	Hearing canceled
House	2/25/2020	2/25/2020	Hearing 3/02 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/09/2020	3/09/2020	Favorable with Amendments Report by Ways and Means
House	3/10/2020	3/07/2020	Favorable with Amendments {395069/1 Adopted	44 Click to view Recorded Media
House	3/10/2020	3/07/2020	Motion Special Order until 3/11 (Delegate Luedtke) Adopted	44 Click to view Recorded Media
House	3/13/2020	3/10/2020	Floor Committee Amendment {555860/1 Adopted	47AClick to view Recorded Media
House	3/13/2020	3/10/2020	Second Reading Passed with Amendments	47AClick to view Recorded Media
			Text - Third - Sales and Use Tax and Personal Property Tax – Services, Aircraft Parts and Equipment, and Data Centers
House	3/14/2020	3/11/2020	Third Reading Passed (76-46)	48 Click to view Recorded Media
Senate	3/15/2020	3/10/2020	Referred Budget and Taxation	49 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/16/2020	3/16/2020	Favorable with Amendments Report by Budget and Taxation
Senate	3/17/2020	3/12/2020	Favorable with Amendments {709434/1 Adopted	51AClick to view Recorded Media
Senate	3/17/2020	3/12/2020	Second Reading Passed with Amendments	51AClick to view Recorded Media
Senate	3/17/2020	3/13/2020	Third Reading Passed (45-0)	52 Click to view Recorded Media

File Code

Subjects

Statutes