CHAPTER NUMBER: 221
File Code: Taxes - Sales and Use
- Sponsored By:
-
Delegates V. Mitchell and Hutchins
- Entitled:
-
Sales and Use Tax - Transfer of Unused Credits for Motor Vehicle
Excise Tax Paid on Short-Term Rental Vehicles
Allowing a vendor that surrenders its sales and use tax license to
transfer to another licensed vendor unused credits for motor vehicle
excise tax paid on short-term rental vehicles; and applying the Act to
any vendor surrendering its sales and use tax license on or after
January 1, 1995.
House Action
- 1/29
- First Reading Ways and Means
- 1/31
- Hearing 2/7 at 2:00 p.m.
- 3/14
- Favorable with Amendments Report by Ways and Means
- 3/15
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 3/18
- Third Reading Passed (141-0)
- 3/30
- Returned Passed
- 4/30
- Signed by the Governor Chapter 221
Senate Action
- 3/19
- First Reading Budget and Taxation
- 3/20
- Hearing 3/25 at 2:00 p.m.
- 4/1
- Favorable Report by Budget and Taxation
- 3/31
- Favorable Report Adopted
- Second Reading Passed
- 4/2
- Third Reading Passed (46-0)
- Sponsored by:
- Delegate Van T. Mitchell, District 28
- Delegate Thomas E. Hutchins, District 28
- Bill indexed under the following Subjects:
- EXCISE TAX
- LEASES AND RENT -see also- EVICTION
- LICENSES - GENERAL
- MOTOR VEHICLES - GENERAL -see also- ABANDONED VEHICLES
- SALES AND USE TAX
- TAX CREDITS
- Bill affects the following Statute:
- Tax - General
- (
11-106
)
- Bill Text:
- First Reading (PDF),
Third Reading (PDF), Enrolled
- Fiscal Note:
Available (PDF)
Amendments:
- House
- Number: 525025/1 (PDF) Offered on: MARCH 15, 1996 at: 10:47
Status: Adopted