Legislation

Title: Sales and Use Tax - Study on Tax-Free Periods - University and College Textbooks
Sponsored by: Senator Salling
Status: In the House - First Reading House Rules and Executive Nominations
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring the Comptroller, in consultation with the Maryland Higher Education Commission, to conduct a certain study on designating certain periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by certain students; requiring the Comptroller, in conducting the study, to make a certain presumption; requiring the Comptroller to submit a report of its findings and any recommendations on or before December 31, 2021; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Rules and Executive Nominations

Committee Testimony

Witness List

Details

Cross-filed with: HB0792

Bill File Type: Regular

Effective Date(s): July 1, 2021

History

Legislation History
Chamber Senate Calendar Date 2/09/2021 Legislative Date 2/09/2021 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Tax-Free Periods - University and College Textbooks Proceedings
Chamber Senate Calendar Date 2/11/2021 Legislative Date 2/11/2021 Action Hearing 3/09 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 4/09/2021 Legislative Date 4/09/2021 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/09/2021 Legislative Date 3/19/2021 Action Favorable with Amendments {499330/1 Adopted Proceedings 44 Click to view Recorded Media
Chamber Senate Calendar Date 4/09/2021 Legislative Date 3/19/2021 Action Second Reading Passed with Amendments Proceedings 44 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Study on Tax-Free Periods - University and College Textbooks Proceedings
Chamber Senate Calendar Date 4/09/2021 Legislative Date 3/19/2021 Action Motion Rules Suspend Two Readings Same Day Const/Rule 24 (Senator King) Adopted Proceedings 44 Click to view Recorded Media
Chamber Senate Calendar Date 4/09/2021 Legislative Date 3/19/2021 Action Third Reading Passed (46-0) Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 4/09/2021 Legislative Date 3/25/2021 Action Referred Rules and Executive Nominations Proceedings 44 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/09/2021	2/09/2021	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Tax-Free Periods - University and College Textbooks
Senate	2/11/2021	2/11/2021	Hearing 3/09 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/09/2021	4/09/2021	Favorable with Amendments Report by Budget and Taxation
Senate	4/09/2021	3/19/2021	Favorable with Amendments {499330/1 Adopted	44 Click to view Recorded Media
Senate	4/09/2021	3/19/2021	Second Reading Passed with Amendments	44 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Study on Tax-Free Periods - University and College Textbooks
Senate	4/09/2021	3/19/2021	Motion Rules Suspend Two Readings Same Day Const/Rule 24 (Senator King) Adopted	44 Click to view Recorded Media
Senate	4/09/2021	3/19/2021	Third Reading Passed (46-0)	44 Click to view Recorded Media
House	4/09/2021	3/25/2021	Referred Rules and Executive Nominations	44 Click to view Recorded Media

File Code

Subjects

Statutes