File Code: Taxes - Sales and Use
Prior Year Introduction As:
SB 739/10 - B&T
- Sponsored By:
-
Senators Jacobs, Brochin, Getty, Jennings, Pipkin, Reilly, Shank, and
Simonaire
- 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.
Senate Action
- 2/4
- First Reading Budget and Taxation
- 2/21
- Hearing 3/15 at 1:00 p.m.
- 2/23
- Hearing cancelled
- Hearing 3/15 at 1:15 p.m.
House Action
- No Action
Sponsored by:
- Senator Nancy Jacobs, District 34
- Senator James Brochin, District 42
- Senator Joseph M. Getty, District 5
- Senator J. B. Jennings, District 7
- Senator E. J. Pipkin, District 36
- Senator Edward R. Reilly, District 33
- Senator Christopher B. Shank, District 2
- Senator Bryan W. Simonaire, District 31
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 ,
11-104 ,
11-301
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note:
Available
- Amendments:
None offered