Legislation

Title: Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County
Sponsored by: Senator Jennings
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone or target redevelopment area in Baltimore County or Washington County under certain circumstances; requiring a buyer claiming the exemption to provide a vendor evidence of eligibility issued by the Comptroller; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0027

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber Senate Calendar Date 1/15/2020 Legislative Date 1/15/2020 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Baltimore County - Sales and Use Tax Exemption - Qualified Opportunity Zones Proceedings
Chamber Senate Calendar Date 1/15/2020 Legislative Date 1/15/2020 Action Hearing 1/29 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 {589234/1 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 Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County 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 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 3/17/2020 Legislative Date 3/14/2020 Action Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (126-0) Proceedings 51AClick to view Recorded Media
Chamber House Calendar Date 3/17/2020 Legislative Date 3/14/2020 Action Third Reading Passed (125-5) Proceedings 51AClick to view Recorded Media
Chamber Senate Calendar Date 3/18/2020 Legislative Date 3/14/2020 Action Returned Passed Proceedings 53 Click 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 639 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/15/2020	1/15/2020	First Reading Budget and Taxation
			Text - First - Baltimore County - Sales and Use Tax Exemption - Qualified Opportunity Zones
Senate	1/15/2020	1/15/2020	Hearing 1/29 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 {589234/1 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 Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County
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 Report by Ways and Means
House	3/17/2020	3/14/2020	Favorable Adopted Second Reading Passed	51AClick to view Recorded Media
House	3/17/2020	3/14/2020	Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (126-0)	51AClick to view Recorded Media
House	3/17/2020	3/14/2020	Third Reading Passed (125-5)	51AClick to view Recorded Media
Senate	3/18/2020	3/14/2020	Returned Passed	53 Click to view Recorded Media
Post Passage	5/08/2020	5/08/2020	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639
			Text - Chapter - Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County

File Code

Subjects

Statutes