File Code: Taxes - Sales and Use
- Sponsored By:
-
Delegates Rice, Ali, Feldman, Gutierrez, Hucker, Ivey, Manno, Montgomery,
and Taylor
- Entitled:
-
Assault Weapon Tax
Imposing a tax on the sale of an assault weapon in the State;
establishing the rate of the assault weapon tax at 10% of the taxable
price of the assault weapon; distributing the revenues from the tax to
a special fund, 80% to be used for education aid and 20% to be used
for victim services; including the assault weapon tax under the
administration of the sales and use tax; exempting from the tax sales
of assault weapons to police forces and other governmental agencies;
requiring assault weapons dealers to file specified returns; etc.
House Action
- 2/5
- First Reading Ways and Means
- 2/14
- Hearing 3/14 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate Craig L. Rice, District 15
- Delegate Saqib Ali, District 39
- Delegate Brian J. Feldman, District 15
- Delegate Ana Sol Gutierrez, District 18
- Delegate Tom Hucker, District 20
- Delegate Jolene Ivey, District 47
- Delegate Roger Manno, District 19
- Delegate Karen S. Montgomery, District 14
- Delegate Herman L. Taylor, Jr., District 14
Bill indexed under the following Subjects:
- Dealers -see also- Motor Vehicle Dealers and Salesmen
- Exemptions
- Guns
- Law Enforcement -see also- State Police, Department of
- Public Schools
- Records -see also- Land Records; Vital Records
- Reports
- Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
- Sales and Use Tax
- State Aid
- State Police, Department of
- Tax Credits -see also- Circuit Breaker
- Victims -see also- Criminal Injuries Compensation
- Weapons -see also- Guns
Bill affects the following Statutes:
- Tax - General
- (
1-101 ,
2-1303 ,
11-101 ,
11-1B-01 ,
11-1B-02 ,
11-1B-03 ,
11-1B-04 ,
11-1B-05 ,
11-501 ,
11-502
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note (Displayed in PDF Format):
Available
- Amendments:
None offered
