Legislation

Title: Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study
Sponsored by: Senators McCray and Beidle
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 567
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Extending the termination provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; requiring the Department of Legislative Services to report to the General Assembly by December 31, 2020, on comparisons of certain taxes and fees in the State and in other states as they relate to short-term vehicle rental companies and peer-to-peer car sharing and any other information which may assist the General Assembly in determining equitable State taxation on certain services; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0841

Bill File Type: Regular

Effective Date(s): June 1, 2020

History

Legislation History
Chamber Senate Calendar Date 1/31/2020 Legislative Date 1/31/2020 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/31/2020 Legislative Date 1/31/2020 Action Hearing 2/19 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Short-Term Rental Vehicles and Peer-to-Peer Car Sharing - Rate Alteration and Sunset Repeal 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 2/19 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 2/27/2020 Legislative Date 2/27/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Favorable with Amendments {599039/1 Proceedings 38 Click to view Recorded Media
Chamber Senate Calendar Date 2/28/2020 Legislative Date 2/28/2020 Action Motion Laid Over (Senator Reilly) Adopted Proceedings 38 Click to view Recorded Media
Chamber Senate Calendar Date 3/02/2020 Legislative Date 2/28/2020 Action Favorable with Amendments {599039/1 Proceedings 38AClick to view Recorded Media
Chamber Senate Calendar Date 3/02/2020 Legislative Date 2/28/2020 Action Motion Special Order until 3/5 (Senator Guzzone) Adopted Proceedings 38AClick to view Recorded Media
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Favorable with Amendments {599039/1 Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Committee Amendment Withdrawn Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Motion Special Order until Later Today (Senator McCray) Adopted Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Favorable with Amendments Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Substitute Committee Amendment {599039/2 Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/05/2020 Legislative Date 3/02/2020 Action Motion Special Order until 3/6 (Senator Guzzone) Adopted Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/06/2020 Legislative Date 3/03/2020 Action Favorable with Amendments Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/06/2020 Legislative Date 3/03/2020 Action Substitute Committee Amendment {599039/2 Adopted Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/06/2020 Legislative Date 3/03/2020 Action Favorable with Amendments Adopted Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/06/2020 Legislative Date 3/03/2020 Action Second Reading Passed with Amendments Proceedings 42 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax – Peer–to–Peer Car Sharing – Rate Alteration and Sunset Repeal Proceedings
Chamber Senate Calendar Date 3/10/2020 Legislative Date 3/05/2020 Action Third Reading Passed (40-7) Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/10/2020 Legislative Date 3/07/2020 Action Referred Ways and Means Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/10/2020 Legislative Date 3/10/2020 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 with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Favorable with Amendments {495369/1 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 (126-3) Proceedings 50 Click to view Recorded Media
Chamber House Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Third Reading Passed (128-3) 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 (39-5) 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 - Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study 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 567 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/31/2020	1/31/2020	First Reading Budget and Taxation
Senate	1/31/2020	1/31/2020	Hearing 2/19 at 2:00 p.m.
			Text - First - Sales and Use Tax - Short-Term Rental Vehicles and Peer-to-Peer Car Sharing - Rate Alteration and Sunset Repeal
Senate	2/10/2020	2/10/2020	Hearing canceled
Senate	2/10/2020	2/10/2020	Hearing 2/19 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/27/2020	2/27/2020	Favorable with Amendments Report by Budget and Taxation
Senate	2/28/2020	2/28/2020	Favorable with Amendments {599039/1	38 Click to view Recorded Media
Senate	2/28/2020	2/28/2020	Motion Laid Over (Senator Reilly) Adopted	38 Click to view Recorded Media
Senate	3/02/2020	2/28/2020	Favorable with Amendments {599039/1	38AClick to view Recorded Media
Senate	3/02/2020	2/28/2020	Motion Special Order until 3/5 (Senator Guzzone) Adopted	38AClick to view Recorded Media
Senate	3/05/2020	3/02/2020	Favorable with Amendments {599039/1	41 Click to view Recorded Media
Senate	3/05/2020	3/02/2020	Committee Amendment Withdrawn	41 Click to view Recorded Media
Senate	3/05/2020	3/02/2020	Motion Special Order until Later Today (Senator McCray) Adopted	41 Click to view Recorded Media
Senate	3/05/2020	3/02/2020	Favorable with Amendments	41 Click to view Recorded Media
Senate	3/05/2020	3/02/2020	Substitute Committee Amendment {599039/2	41 Click to view Recorded Media
Senate	3/05/2020	3/02/2020	Motion Special Order until 3/6 (Senator Guzzone) Adopted	41 Click to view Recorded Media
Senate	3/06/2020	3/03/2020	Favorable with Amendments	42 Click to view Recorded Media
Senate	3/06/2020	3/03/2020	Substitute Committee Amendment {599039/2 Adopted	42 Click to view Recorded Media
Senate	3/06/2020	3/03/2020	Favorable with Amendments Adopted	42 Click to view Recorded Media
Senate	3/06/2020	3/03/2020	Second Reading Passed with Amendments	42 Click to view Recorded Media
			Text - Third - Sales and Use Tax – Peer–to–Peer Car Sharing – Rate Alteration and Sunset Repeal
Senate	3/10/2020	3/05/2020	Third Reading Passed (40-7)	44 Click to view Recorded Media
House	3/10/2020	3/07/2020	Referred Ways and Means	44 Click to view Recorded Media
House	3/10/2020	3/10/2020	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 with Amendments Report by Ways and Means
House	3/17/2020	3/13/2020	Favorable with Amendments {495369/1 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 (126-3)	50 Click to view Recorded Media
House	3/17/2020	3/13/2020	Third Reading Passed (128-3)	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 (39-5)	53 Click to view Recorded Media
Senate	3/18/2020	3/14/2020	Passed Enrolled
			Text - Enrolled - Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study
Post Passage	5/08/2020	5/08/2020	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 567
			Text - Chapter - Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study

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