File Code: Taxes - Sales and Use
- Sponsored By:
-
Delegates Jennings, Bartlett, Boteler, Dwyer, Frank, Impallaria, McConkey,
McDonough, Smigiel, and Stifler
- Entitled:
-
Sales and Use Tax - Rate
Altering the maximum rate of the admissions and amusement tax that a
county or municipal corporation may set for gross receipts that are
also subject to the State sales tax from 11% to 10%; altering the rate
of the sales and use tax from 6% to 5%; and altering the percentage of
gross receipts from vending machine sales to which the sales and use
tax rate applies from 94.5% to 95.25%.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
House Action
- 2/13
- First Reading Ways and Means
- 2/16
- Hearing 3/12 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate J. B. Jennings, District 7
- Delegate Joseph R. Bartlett, District 4A
- Delegate Joseph C. Boteler, III, District 8
- Delegate Don H. Dwyer, Jr., District 31
- Delegate William J. Frank, District 42
- Delegate Rick Impallaria, District 7
- Delegate Tony McConkey, District 33A
- Delegate Pat McDonough, District 7
- Delegate Michael D. Smigiel, Sr., District 36
- Delegate Donna Stifler, District 35A
Bill indexed under the following Subjects:
- Admissions and Amusement Tax
- Counties -see also- Chartered Counties; Code Counties
- Municipal Corporations -see also- Annap; Balt; Hager; OC
- Sales and Use Tax
- Vending Machines
Bill affects the following Statutes:
- Tax - General
- (
4-105 ,
11-104 ,
11-301
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note (Displayed in PDF Format):
Available
- Amendments:
None offered
