Legislation

Title: Sales and Use Tax - Taxable Price - Accommodations
Sponsored by: Senators Madaleno, Eckardt, Guzzone, King, Manno, and McFadden
Status: Became law per Maryland Constitution, Chapter 3 of 2016
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Clarifying the definition of "taxable price" for the State sales and use tax as it applies to the sale or use of an accommodation facilitated by an accommodations intermediary; altering the definition of "vendor" under the State sales and use tax to include an accommodations intermediary; defining specified terms; and making a conforming change.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB1065

Bill File Type: Regular

Effective Date(s): July 1, 2015

History

Legislation History
Chamber Senate Calendar Date 2/02/2015 Legislative Date 2/02/2015 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/04/2015 Legislative Date 2/04/2015 Action Hearing 2/11 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/18/2015 Legislative Date 3/19/2015 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/19/2015 Legislative Date 3/19/2015 Action Favorable with Amendments {509532/1 Proceedings 46
Chamber Senate Calendar Date 3/19/2015 Legislative Date 3/19/2015 Action Committee Amendment Adopted Proceedings 46
Chamber Senate Calendar Date 3/19/2015 Legislative Date 3/19/2015 Action Special Order until 3/20 (Senator Hough) Adopted Proceedings 46
Chamber Senate Calendar Date 3/20/2015 Legislative Date 3/20/2015 Action Favorable with Amendments Report Adopted Proceedings 47
Chamber Senate Calendar Date 3/20/2015 Legislative Date 3/20/2015 Action Floor Amendment (Senator Serafini) {963526/1 Proceedings 47
Chamber Senate Calendar Date 3/20/2015 Legislative Date 3/20/2015 Action Laid Over (Senator Hough) Adopted Proceedings 47
Chamber Senate Calendar Date 3/23/2015 Legislative Date 3/20/2015 Action Floor Amendment (Senator Serafini) {963526/1 Rejected (15-29) Proceedings 47A
Chamber Senate Calendar Date 3/23/2015 Legislative Date 3/20/2015 Action Second Reading Passed with Amendments Proceedings 47A
Chamber Senate Calendar Date 3/24/2015 Legislative Date 3/21/2015 Action Third Reading Passed (32-15) Proceedings 48
Chamber House Calendar Date 3/25/2015 Legislative Date 3/23/2015 Action First Reading Ways and Means Proceedings 53
Chamber House Calendar Date 3/25/2015 Legislative Date 3/25/2015 Action Hearing 4/01 at 1:00 p.m. Proceedings
Chamber House Calendar Date 4/02/2015 Legislative Date 4/03/2015 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2015 Legislative Date 3/30/2015 Action Favorable Report Adopted Proceedings 60
Chamber House Calendar Date 4/03/2015 Legislative Date 3/30/2015 Action Special Order until 4/6 (Delegate Szeliga) Adopted Proceedings 60
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Second Reading Passed Proceedings 62
Chamber House Calendar Date 4/08/2015 Legislative Date 4/02/2015 Action Third Reading Passed (84-56) Proceedings 63
Chamber Senate Calendar Date 4/09/2015 Legislative Date 4/02/2015 Action Returned Passed Proceedings 60
Chamber Post Passage Calendar Date 5/26/2015 Legislative Date 5/22/2015 Action Vetoed by the Governor (Policy) Proceedings
Chamber Senate Calendar Date 1/20/2016 Legislative Date 1/13/2016 Action Motion Special Order vote on veto until 1/20/2016 (Senator Pugh) Adopted Proceedings
Chamber Senate Calendar Date 1/21/2016 Legislative Date 1/21/2016 Action Veto overridden (30-16) Proceedings
Chamber House Calendar Date 1/21/2016 Legislative Date 1/21/2016 Action Veto overridden (89-52) Proceedings
Chamber Post Passage Calendar Date 1/21/2016 Legislative Date 1/21/2016 Action Became law per Maryland Constitution, Chapter 3 of 2016 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/02/2015	2/02/2015	First Reading Budget and Taxation
Senate	2/04/2015	2/04/2015	Hearing 2/11 at 1:00 p.m.
Senate	3/18/2015	3/19/2015	Favorable with Amendments Report by Budget and Taxation
Senate	3/19/2015	3/19/2015	Favorable with Amendments {509532/1	46
Senate	3/19/2015	3/19/2015	Committee Amendment Adopted	46
Senate	3/19/2015	3/19/2015	Special Order until 3/20 (Senator Hough) Adopted	46
Senate	3/20/2015	3/20/2015	Favorable with Amendments Report Adopted	47
Senate	3/20/2015	3/20/2015	Floor Amendment (Senator Serafini) {963526/1	47
Senate	3/20/2015	3/20/2015	Laid Over (Senator Hough) Adopted	47
Senate	3/23/2015	3/20/2015	Floor Amendment (Senator Serafini) {963526/1 Rejected (15-29)	47A
Senate	3/23/2015	3/20/2015	Second Reading Passed with Amendments	47A
Senate	3/24/2015	3/21/2015	Third Reading Passed (32-15)	48
House	3/25/2015	3/23/2015	First Reading Ways and Means	53
House	3/25/2015	3/25/2015	Hearing 4/01 at 1:00 p.m.
House	4/02/2015	4/03/2015	Favorable Report by Ways and Means
House	4/03/2015	3/30/2015	Favorable Report Adopted	60
House	4/03/2015	3/30/2015	Special Order until 4/6 (Delegate Szeliga) Adopted	60
House	4/07/2015	4/01/2015	Second Reading Passed	62
House	4/08/2015	4/02/2015	Third Reading Passed (84-56)	63
Senate	4/09/2015	4/02/2015	Returned Passed	60
Post Passage	5/26/2015	5/22/2015	Vetoed by the Governor (Policy)
Senate	1/20/2016	1/13/2016	Motion Special Order vote on veto until 1/20/2016 (Senator Pugh) Adopted
Senate	1/21/2016	1/21/2016	Veto overridden (30-16)
House	1/21/2016	1/21/2016	Veto overridden (89-52)
Post Passage	1/21/2016	1/21/2016	Became law per Maryland Constitution, Chapter 3 of 2016

Documents

Date Posted	Document Name
3/19/2015	Amendments Senate - (Budget and Taxation) {509532/01 Adopted
3/23/2015	Amendments Senate - (Senator Serafini) {963526/01 Rejected
2/03/2015	Text - First - Sales and Use Tax - Taxable Price - Accommodations
3/24/2015	Text - Third - Sales and Use Tax - Taxable Price - Accommodations
2/16/2016	Text - Chapter (2016) - Sales and Use Tax - Taxable Price - Accommodations
7/08/2015	Governor's Veto Letter
3/19/2015	Vote - Senate - Committee - Budget and Taxation
4/03/2015	Vote - House - Committee - Ways and Means
1/25/2016	Vote - Senate Floor - Veto override (30-16) - 01/21/16
3/20/2015	Vote - Senate Floor - Floor Amendment (Serafini) {963526/1 Rejected (15-29) - 03/20/15
3/21/2015	Vote - Senate Floor - Third Reading Passed (32-15) - 03/21/15
1/25/2016	Vote - House Floor - Veto override (89-52) - 01/21/16
4/02/2015	Vote - House Floor - Third Reading Passed (84-56) - 04/02/15

File Code

Subjects

Statutes