MD HB1301 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 25 2019 - 100% progression
Action: 2019-05-25 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 25 2019 - 100% progression
Action: 2019-05-25 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735
Text: Latest bill text (Chaptered) [PDF]
Summary
Altering the distribution of certain sales and use tax revenue; altering the definition of "vendor", under the sales and use tax, to include certain marketplace facilitators and marketplace sellers; requiring a marketplace facilitator to collect the sales and use tax on certain sales to a buyer in the State; providing that a marketplace facilitator is not liable for a failure to collect certain sales and use taxes except under certain circumstances; requiring certain out-of-state sellers to pay the tobacco tax on certain items; etc.
Title
Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Sponsors
Del. Jay Walker [D] |
Roll Calls
2019-04-03 - Senate - Senate Floor - Third Reading Passed (39-7) (Y: 39 N: 7 NV: 0 Abs: 1) [PASS]
2019-04-02 - House - House Floor - Third Reading Passed (104-31) (Y: 104 N: 31 NV: 3 Abs: 3) [PASS]
2019-03-26 - House - House Floor - Third Reading Passed (105-33) (Y: 105 N: 33 NV: 1 Abs: 2) [PASS]
2019-04-02 - House - House Floor - Third Reading Passed (104-31) (Y: 104 N: 31 NV: 3 Abs: 3) [PASS]
2019-03-26 - House - House Floor - Third Reading Passed (105-33) (Y: 105 N: 33 NV: 1 Abs: 2) [PASS]
History
Date | Chamber | Action |
---|---|---|
2019-05-25 | House | Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 735 |
2019-04-08 | House | Passed Enrolled |
2019-04-08 | House | Third Reading Passed (104-31) |
2019-04-08 | House | House Concur - Senate Amendments |
2019-04-08 | Senate | Third Reading Passed with Amendments (39-7) |
2019-04-08 | Senate | Second Reading Passed with Amendments |
2019-04-08 | Senate | Favorable with Amendments {959830/1 Report Adopted |
2019-04-08 | Senate | Favorable with Amendments Report by Budget and Taxation |
2019-04-08 | Senate | Rereferred to Budget and Taxation |
2019-04-05 | Senate | First Reading Senate Rules |
2019-04-04 | House | Third Reading Passed (105-33) |
2019-04-03 | House | Second Reading Passed with Amendments |
2019-04-03 | House | Favorable with Amendments {885665/1 Report Adopted |
2019-04-03 | House | Favorable with Amendments Report by Ways and Means |
2019-02-27 | House | Hearing 3/12 at 1:00 p.m. |
2019-02-22 | House | Rereferred to Ways and Means |
2019-02-14 | House | First Reading House Rules and Executive Nominations |
Subjects
Advertising
Civil Actions
Commerce and Business
Comptroller
Electronic Commerce
Evidence
Interest
internet
Interstate Affairs
Licenses
Penalties and Sentences
Personal Property
Prices
Retail Sales
Revenue and Taxes
Rules and Regulations
Sales and Use Tax
Taxes - Sales and Use
Tobacco
Civil Actions
Commerce and Business
Comptroller
Electronic Commerce
Evidence
Interest
internet
Interstate Affairs
Licenses
Penalties and Sentences
Personal Property
Prices
Retail Sales
Revenue and Taxes
Rules and Regulations
Sales and Use Tax
Taxes - Sales and Use
Tobacco