Legislation

Title: Sales and Use Tax – Short–Term Rentals
Sponsored by: Senators Guzzone and McCray
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 758
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring certain short-term rental platforms to collect the sales and use tax on the sale of the right to occupy certain short-term rentals; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): June 1, 2019

History

Legislation History
Chamber Senate Calendar Date 2/04/2019 Legislative Date 2/04/2019 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Limited Residential Lodging Proceedings
Chamber Senate Calendar Date 2/06/2019 Legislative Date 2/06/2019 Action Hearing 2/27 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 3/27/2019 Legislative Date 3/27/2019 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/27/2019 Legislative Date 3/23/2019 Action Favorable with Amendments {869532/3 Proceedings 55 Click to view Recorded Media
Chamber Senate Calendar Date 3/27/2019 Legislative Date 3/23/2019 Action Motion Laid Over (Senator Hershey) Adopted Proceedings 55 Click to view Recorded Media
Chamber Senate Calendar Date 3/28/2019 Legislative Date 3/24/2019 Action Favorable with Amendments {869532/3 Adopted Proceedings 56 Click to view Recorded Media
Chamber Senate Calendar Date 3/28/2019 Legislative Date 3/24/2019 Action Second Reading Passed with Amendments Proceedings 56 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax – Short–Term Rentals Proceedings
Chamber Senate Calendar Date 3/29/2019 Legislative Date 3/25/2019 Action Third Reading Passed (40-3) Proceedings 57 Click to view Recorded Media
Chamber House Calendar Date 4/01/2019 Legislative Date 3/22/2019 Action Referred Rules and Executive Nominations Proceedings 57 Click to view Recorded Media
Chamber House Calendar Date 4/01/2019 Legislative Date 4/02/2019 Action Rereferred to Ways and Means Proceedings
Chamber House Calendar Date 4/02/2019 Legislative Date 4/02/2019 Action Hearing 4/04 at 1:00 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 4/05/2019 Legislative Date 4/05/2019 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2019 Legislative Date 3/28/2019 Action Favorable Adopted Second Reading Passed Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/29/2019 Action Third Reading Passed (100-31) Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 3/31/2019 Action Returned Passed Proceedings 63 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/25/2019 Legislative Date 5/25/2019 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 758 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax – Short–Term Rentals Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/04/2019	2/04/2019	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Limited Residential Lodging
Senate	2/06/2019	2/06/2019	Hearing 2/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/27/2019	3/27/2019	Favorable with Amendments Report by Budget and Taxation
Senate	3/27/2019	3/23/2019	Favorable with Amendments {869532/3	55 Click to view Recorded Media
Senate	3/27/2019	3/23/2019	Motion Laid Over (Senator Hershey) Adopted	55 Click to view Recorded Media
Senate	3/28/2019	3/24/2019	Favorable with Amendments {869532/3 Adopted	56 Click to view Recorded Media
Senate	3/28/2019	3/24/2019	Second Reading Passed with Amendments	56 Click to view Recorded Media
			Text - Third - Sales and Use Tax – Short–Term Rentals
Senate	3/29/2019	3/25/2019	Third Reading Passed (40-3)	57 Click to view Recorded Media
House	4/01/2019	3/22/2019	Referred Rules and Executive Nominations	57 Click to view Recorded Media
House	4/01/2019	4/02/2019	Rereferred to Ways and Means
House	4/02/2019	4/02/2019	Hearing 4/04 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/05/2019	4/05/2019	Favorable Report by Ways and Means
House	4/05/2019	3/28/2019	Favorable Adopted Second Reading Passed	63 Click to view Recorded Media
House	4/05/2019	3/29/2019	Third Reading Passed (100-31)	64 Click to view Recorded Media
Senate	4/08/2019	3/31/2019	Returned Passed	63 Click to view Recorded Media
Post Passage	5/25/2019	5/25/2019	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 758
			Text - Chapter - Sales and Use Tax – Short–Term Rentals

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