Legislation

Title: Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers
Sponsored by: Senators Hershey and Peters
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 640
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Department of Commerce for an exemption certificate for the exemption; authorizing the governing body of a county or municipal corporation to reduce or eliminate the assessment of certain personal property used in certain qualified data centers; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB1339

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber Senate Calendar Date 1/27/2020 Legislative Date 1/27/2020 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers Proceedings
Chamber Senate Calendar Date 1/29/2020 Legislative Date 1/29/2020 Action Hearing 2/12 at 2:00 p.m. Proceedings
Chamber Senate Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing 2/12 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/12/2020 Legislative Date 3/12/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 Action Favorable with Amendments {459638/1 Adopted Proceedings 47AClick to view Recorded Media
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 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 - Exemptions - Data Centers Proceedings
Chamber Senate Calendar Date 3/15/2020 Legislative Date 3/10/2020 Action Third Reading Passed (45-0) Proceedings 49 Click to view Recorded Media
Chamber House Calendar Date 3/15/2020 Legislative Date 3/12/2020 Action Referred Ways and Means Proceedings 49 Click to view Recorded Media
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 with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Favorable with Amendments {625164/1 Adopted Proceedings 50 Click to view Recorded Media
Chamber House Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Second Reading Passed with Amendments Proceedings 50 Click to view Recorded Media
Chamber House Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (124-4) Proceedings 50 Click to view Recorded Media
Chamber House Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Third Reading Passed (123-6) Proceedings 50 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/14/2020 Action Senate Concurs House Amendments Proceedings 53 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/14/2020 Action Third Reading Passed (45-0) Proceedings 53 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/14/2020 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers Proceedings
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 640 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/27/2020	1/27/2020	First Reading Budget and Taxation
			Text - First - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers
Senate	1/29/2020	1/29/2020	Hearing 2/12 at 2:00 p.m.
Senate	2/10/2020	2/10/2020	Hearing canceled
Senate	2/10/2020	2/10/2020	Hearing 2/12 at 1:00 p.m.
Senate	3/12/2020	3/12/2020	Favorable with Amendments Report by Budget and Taxation
Senate	3/13/2020	3/08/2020	Favorable with Amendments {459638/1 Adopted	47AClick to view Recorded Media
Senate	3/13/2020	3/08/2020	Second Reading Passed with Amendments	47AClick to view Recorded Media
			Text - Third - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers
Senate	3/15/2020	3/10/2020	Third Reading Passed (45-0)	49 Click to view Recorded Media
House	3/15/2020	3/12/2020	Referred Ways and Means	49 Click to view Recorded Media
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/17/2020	3/17/2020	Favorable with Amendments Report by Ways and Means
House	3/17/2020	3/13/2020	Favorable with Amendments {625164/1 Adopted	50 Click to view Recorded Media
House	3/17/2020	3/13/2020	Second Reading Passed with Amendments	50 Click to view Recorded Media
House	3/17/2020	3/13/2020	Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (124-4)	50 Click to view Recorded Media
House	3/17/2020	3/13/2020	Third Reading Passed (123-6)	50 Click to view Recorded Media
Senate	3/18/2020	3/14/2020	Senate Concurs House Amendments	53 Click to view Recorded Media
Senate	3/18/2020	3/14/2020	Third Reading Passed (45-0)	53 Click to view Recorded Media
Senate	3/18/2020	3/14/2020	Passed Enrolled
			Text - Enrolled - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers
Post Passage	5/08/2020	5/08/2020	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 640
			Text - Chapter - Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers

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