Legislation
- Title
- 21st–Century Economy Fairness Act
- Sponsored by
- Delegate Korman
- Status
- Became law per Maryland Constitution, Chapter 38 of 2021
- Analysis
-
Fiscal and Policy Note (Revised)
Attorney General's Review Letter
Synopsis
Requiring the Comptroller to distribute the sales and use tax revenue from certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained by the buyer or delivered electronically; applying the sales and use tax to a sale or use of certain digital products; providing that the retail sale of a certain digital code or digital product shall be presumed to be made in the state in which a certain customer tax address is located;
stating the intent of the General Assembly; etc.
Committees
- Original:
- Ways and Means Click to view Recorded Media
- Opposite:
- Budget and Taxation
Committee Testimony
Details
History
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File Code
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Subjects
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Statutes
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(
5-219 )
(
11-101, 11-102, 11-103, 11-217, 11-221, 2-1302.1 )
Last Updated: 2/23/2021 10:34 AM