CHAPTER NUMBER: 210
File Code: Taxes - Sales and Use
- Sponsored By:
-
Delegates C. Davis,
Bartlett, Boschert, Bozman, Cardin, Cryor, Elmore, Gilleland, Goodwin,
Gordon, Healey, Heller, Hixson, Howard, Kaiser, King, Marriott, McKee,
Myers, Patterson, Ramirez, and Ross
- Entitled:
-
Sales and Use Tax - Exemption for Sales by Religious and Nonprofit
Organizations
Providing an exemption to the sales and use tax for specified sales by
religious or nonprofit organizations that are exempt from taxation
under { 501(c)(3) of the Internal Revenue Code; and, for specified
sales, limiting the exemption to that portion of the sale price that
qualifies for a specified deduction under the federal income tax as a
charitable contribution.
House Action
- 2/27
- First Reading House Rules and Executive Nominations
- 3/6
- Re-referred Ways and Means
- 3/8
- Hearing 3/23 at 1:00 p.m.
- 3/30
- Favorable with Amendments Report by Ways and Means
- 3/27
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 3/28
- Third Reading Passed (137-0)
- 4/7
- House Concur - Senate Amendments
- Third Reading Passed (138-0)
- Passed Enrolled
Senate Action
- 3/29
- First Reading Senate Rules
- 4/5
- Re-referred Budget and Taxation
- 4/4
- Hearing 4/6 at 1:00 p.m.
- Favorable with Amendments Report by Budget and Taxation
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 4/5
- Third Reading Passed with Amendments (47-0)
Action after passage in House and Senate
- 4/25
- Signed by the Governor Chapter 210
Sponsored by:
- Delegate Clarence Davis, District 45
- Delegate Joseph R. Bartlett, District 4A
- Delegate David G. Boschert, District 33A
- Delegate K. Bennett Bozman, District 38B
- Delegate Jon S. Cardin, District 11
- Delegate Jean B. Cryor, District 15
- Delegate D. Page Elmore, District 38A
- Delegate Terry R. Gilleland, Jr., District 32
- Delegate Marshall T. Goodwin, District 40
- Delegate Michael R. Gordon, District 17
- Delegate Anne Healey, District 22
- Delegate Henry B. Heller, District 19
- Delegate Sheila E. Hixson, District 20
- Delegate Carolyn J. B. Howard, District 24
- Delegate Anne R. Kaiser, District 14
- Delegate Nancy J. King, District 39
- Delegate Salima Siler Marriott, District 40
- Delegate Robert A. McKee, District 2A
- Delegate LeRoy E. Myers, Jr., District 1C
- Delegate Obie Patterson, District 26
- Delegate Victor R. Ramirez, District 47
- Delegate Justin D. Ross, District 22
Bill indexed under the following Subjects:
- CHURCHES
- EXEMPTIONS
- NONPROFIT ORGANIZATIONS
- SALES AND USE TAX
Bill affects the following Statute:
- Tax - General
- (
11-204
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal Note (Displayed in PDF Format):
Available
- Amendments (Displayed in WordPerfect 8 Format):
House
- Number: 345464/01 (PDF) Offered on: March 30, 2006 at:
11:08 a.m. Status: Adopted
Senate
- Number: 549633/02 (PDF) Offered on: April 7, 2006 at:
12:35 p.m. Status: Adopted
- Roll Call Votes (Legislative dates are shown):
House
- March 28, 2006: Third Reading Passed (137-0)
- April 7, 2006: Third Reading Passed (138-0)
Senate
- April 5, 2006: Third Reading Passed (47-0)
