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Legislation


1998 Regular Session

HOUSE BILL 207

File Code: Sales and Use
Sponsored By:
Delegate Clagett
Entitled:
Sales and Use Tax - Resale Certificates - Antique Dealers

Synopsis:

Allowing an antique dealer to accept a resale certificate that instead of stating a Maryland sales and use tax registration number provides a sales and use tax registration number of another state and states that the buyer is an out-of-state vendor that does not engage in the business of an out-of-state vendor in Maryland; and exempting sales by antique dealers from a restriction on the acceptance of resale certificates for cash sales with a taxable price less than $200.

History by Legislative Date

House Action
1/23
First Reading Ways and Means
1/28
Hearing 2/12 at 11:00 a.m.
2/2
Hearing cancelled
2/25
Hearing 3/11 at 1:00 p.m.
3/23
Unfavorable Report by Ways and Means
Senate Action
No Action
Bill indexed under the following Subjects:
COMMERCE AND BUSINESS -see also- ENTERPRISE ZONES;SMALL BUS.
DEALERS -see also- MOTOR VEHICLE DEALERS AND SALESMEN
EXEMPTIONS
INTERSTATE AFFAIRS
NONRESIDENTS -see also- ALIENS
REGISTRATION -see also- MOTOR VEHICLE REGISTRATION
SALES AND USE TAX
Bill affects the following Statutes:
Tax - General
( 11-408 , 11-408 , 11-408 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)

Amendments: None offered
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