Legislation

Title: Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations
Sponsored by: Delegate Luedtke
Status: Became law per Maryland Constitution, Chapter 9 of 2021 Special Session
Analysis: Fiscal and Policy Note

Synopsis

Repealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; altering the definition of "marketplace facilitator" to include certain peer-to-peer car sharing programs for purposes of a requirement to collect certain sales and use taxes; altering, under certain circumstances, the sales and use tax rate imposed on shared motor vehicles used for peer-to-peer car sharing; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): June 1, 2021, July 1, 2021

History

Legislation History
Chamber House Calendar Date 2/08/2021 Legislative Date 2/08/2021 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations Proceedings
Chamber House Calendar Date 2/09/2021 Legislative Date 2/09/2021 Action Hearing 3/04 at 1:30 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 3/18/2021 Legislative Date 3/18/2021 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/19/2021 Legislative Date 3/08/2021 Action Favorable with Amendments {625064/1 Adopted Proceedings 27 Click to view Recorded Media
Chamber House Calendar Date 3/19/2021 Legislative Date 3/08/2021 Action Second Reading Passed with Amendments Proceedings 27 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations Proceedings
Chamber House Calendar Date 3/20/2021 Legislative Date 3/09/2021 Action Third Reading Passed (98-34) Proceedings 28 Click to view Recorded Media
Chamber Senate Calendar Date 3/22/2021 Legislative Date 3/02/2021 Action Referred Budget and Taxation Proceedings 30 Click to view Recorded Media
Chamber Senate Calendar Date 3/26/2021 Legislative Date 3/26/2021 Action Hearing 3/30 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 4/02/2021 Legislative Date 4/02/2021 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/05/2021 Legislative Date 3/13/2021 Action Favorable Adopted Proceedings 40 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2021 Legislative Date 3/13/2021 Action Second Reading Passed Proceedings 40 Click to view Recorded Media
Chamber Senate Calendar Date 4/06/2021 Legislative Date 3/14/2021 Action Third Reading Passed (37-10) Proceedings 41 Click to view Recorded Media
Chamber House Calendar Date 4/06/2021 Legislative Date 3/21/2021 Action Returned Passed Proceedings 40 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/28/2021 Legislative Date 5/28/2021 Action Vetoed by the Governor (Policy) Proceedings
Chamber Calendar Date Legislative Date Action Governor's Veto Letter Proceedings Click to view Recorded Media
Chamber House Calendar Date 12/06/2021 Legislative Date 12/06/2021 Action Motion Special Order vote on veto until next session (Delegate Luedtke) Adopted Proceedings
Chamber House Calendar Date 12/06/2021 Legislative Date 12/06/2021 Action Overridden (95-40) Proceedings
Chamber Senate Calendar Date 12/07/2021 Legislative Date 12/06/2021 Action Overridden (31-15) Proceedings
Chamber House Calendar Date 12/07/2021 Legislative Date 12/06/2021 Action Became law per Maryland Constitution, Chapter 9 of 2021 Special Session Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/08/2021	2/08/2021	First Reading Ways and Means
			Text - First - Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations
House	2/09/2021	2/09/2021	Hearing 3/04 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/18/2021	3/18/2021	Favorable with Amendments Report by Ways and Means
House	3/19/2021	3/08/2021	Favorable with Amendments {625064/1 Adopted	27 Click to view Recorded Media
House	3/19/2021	3/08/2021	Second Reading Passed with Amendments	27 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations
House	3/20/2021	3/09/2021	Third Reading Passed (98-34)	28 Click to view Recorded Media
Senate	3/22/2021	3/02/2021	Referred Budget and Taxation	30 Click to view Recorded Media
Senate	3/26/2021	3/26/2021	Hearing 3/30 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/02/2021	4/02/2021	Favorable Report by Budget and Taxation
Senate	4/05/2021	3/13/2021	Favorable Adopted	40 Click to view Recorded Media
Senate	4/05/2021	3/13/2021	Second Reading Passed	40 Click to view Recorded Media
Senate	4/06/2021	3/14/2021	Third Reading Passed (37-10)	41 Click to view Recorded Media
House	4/06/2021	3/21/2021	Returned Passed	40 Click to view Recorded Media
Post Passage	5/28/2021	5/28/2021	Vetoed by the Governor (Policy)
			Governor's Veto Letter	Click to view Recorded Media
House	12/06/2021	12/06/2021	Motion Special Order vote on veto until next session (Delegate Luedtke) Adopted
House	12/06/2021	12/06/2021	Overridden (95-40)
Senate	12/07/2021	12/06/2021	Overridden (31-15)
House	12/07/2021	12/06/2021	Became law per Maryland Constitution, Chapter 9 of 2021 Special Session
			Text - Chapter - Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations

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