MD HB1094 | 2023 | Regular Session
Status
Spectrum: Partisan Bill (Republican 20-0)
Status: Introduced on February 10 2023 - 25% progression, died in committee
Action: 2023-02-10 - Hearing 3/02 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 10 2023 - 25% progression, died in committee
Action: 2023-02-10 - Hearing 3/02 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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 and use tax; altering the rate of the sales and use tax; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate is applied; altering the rate of the sales and use tax applied to certain charges made in connection with sales of alcoholic beverages and sales of dyed diesel fuel; etc.
Title
Sales and Use Tax - Rate Reduction
Sponsors
History
Date | Chamber | Action |
---|---|---|
2023-02-10 | House | Hearing 3/02 at 1:00 p.m. |
2023-02-10 | House | First Reading Ways and Means |
Subjects
Admissions and Amusement Tax
Alcoholic Beverages
Counties
Fuel
Gratuities
Municipal Corporations
Sales and Use Tax
Taxes - Sales and Use
Vending Machines
Alcoholic Beverages
Counties
Fuel
Gratuities
Municipal Corporations
Sales and Use Tax
Taxes - Sales and Use
Vending Machines
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 11 | 104 | (n/a) | See Bill Text |
Tax - General | 11 | 301 | (n/a) | See Bill Text |
Tax - General | 4 | 105 | (n/a) | See Bill Text |
Maryland State Sources
Type | Source |
---|---|
Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1094?ys=2023RS |
Text | https://mgaleg.maryland.gov/2023RS/bills/hb/hb1094f.pdf |