Legislation

Title: Sales and Use Tax - Aircraft Parts and Equipment - Exemption
Sponsored by: Senators Eckardt, Edwards, Elfreth, King, Peters, Salling, Serafini, Zucker, and Carozza
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 638
Analysis: Fiscal and Policy Note

Synopsis

Providing an exemption from the sales and use tax for materials, parts, and equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; requiring the Comptroller to report to the General Assembly by December 31 each year on the amount of sales and use tax revenue lost from the exemption and any change to the number of aviation technicians employed in the State as a result of the exemption; terminating the Act after June 30, 2025; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0016

Introduced in a prior session as: SB0002 Session: 2019 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2020

History

Legislation History
Chamber Senate Calendar Date 8/05/2019 Legislative Date 8/05/2019 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/08/2020 Legislative Date 1/08/2020 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Aircraft Parts and Equipment - Exemption Proceedings
Chamber Senate Calendar Date 1/06/2020 Legislative Date 1/06/2020 Action Hearing 1/15 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 1/16/2020 Legislative Date 1/16/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/17/2020 Legislative Date 1/17/2020 Action Favorable with Amendments {689931/1 Adopted Proceedings 8 Click to view Recorded Media
Chamber Senate Calendar Date 1/17/2020 Legislative Date 1/17/2020 Action Floor Amendment {363627/1 (Senator Carozza) Adopted Proceedings 8 Click to view Recorded Media
Chamber Senate Calendar Date 1/17/2020 Legislative Date 1/17/2020 Action Second Reading Passed with Amendments Proceedings 8 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Aircraft Parts and Equipment - Exemption Proceedings
Chamber Senate Calendar Date 1/21/2020 Legislative Date 1/21/2020 Action Third Reading Passed (43-0) Proceedings 10 Click to view Recorded Media
Chamber House Calendar Date 1/22/2020 Legislative Date 1/22/2020 Action Referred Ways and Means Proceedings 11 Click to view Recorded Media
Chamber House Calendar Date 2/25/2020 Legislative Date 2/25/2020 Action Hearing 3/19 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/16/2020 Legislative Date 3/16/2020 Action Hearing canceled Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/17/2020 Legislative Date 3/17/2020 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/17/2020 Legislative Date 3/14/2020 Action Favorable Adopted Second Reading Passed Proceedings 51AClick to view Recorded Media
Chamber House Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Third Reading Passed (121-11) Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Returned Passed Proceedings 53CClick to view Recorded Media
Chamber Post Passage Calendar Date 5/08/2020 Legislative Date 5/08/2020 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 638 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax - Aircraft Parts and Equipment - Exemption Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	8/05/2019	8/05/2019	Pre-filed
Senate	1/08/2020	1/08/2020	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Aircraft Parts and Equipment - Exemption
Senate	1/06/2020	1/06/2020	Hearing 1/15 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	1/16/2020	1/16/2020	Favorable with Amendments Report by Budget and Taxation
Senate	1/17/2020	1/17/2020	Favorable with Amendments {689931/1 Adopted	8 Click to view Recorded Media
Senate	1/17/2020	1/17/2020	Floor Amendment {363627/1 (Senator Carozza) Adopted	8 Click to view Recorded Media
Senate	1/17/2020	1/17/2020	Second Reading Passed with Amendments	8 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Aircraft Parts and Equipment - Exemption
Senate	1/21/2020	1/21/2020	Third Reading Passed (43-0)	10 Click to view Recorded Media
House	1/22/2020	1/22/2020	Referred Ways and Means	11 Click to view Recorded Media
House	2/25/2020	2/25/2020	Hearing 3/19 at 1:00 p.m.
House	3/16/2020	3/16/2020	Hearing canceled
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/17/2020	3/17/2020	Favorable Report by Ways and Means
House	3/17/2020	3/14/2020	Favorable Adopted Second Reading Passed	51AClick to view Recorded Media
House	3/18/2020	3/15/2020	Third Reading Passed (121-11)	52 Click to view Recorded Media
Senate	3/18/2020	3/15/2020	Returned Passed	53CClick to view Recorded Media
Post Passage	5/08/2020	5/08/2020	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 638
			Text - Chapter - Sales and Use Tax - Aircraft Parts and Equipment - Exemption

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Subjects

Statutes