MD HB726 | 2015 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 3-0)
Status: Introduced on February 13 2015 - 25% progression, died in committee
Action: 2015-03-03 - Hearing 3/03 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 13 2015 - 25% progression, died in committee
Action: 2015-03-03 - Hearing 3/03 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Providing that, for purposes of the definition of "engage in the business of an out-of-state vendor" under the sales and use tax law, a seller shall be presumed under specified circumstances to have an agent, a canvasser, an independent contractor, a representative, a salesman, or a solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.
Title
Sales and Use Tax - Online Sales Presumption
Sponsors
History
Date | Chamber | Action |
---|---|---|
2015-03-03 | House | Hearing 3/03 at 1:00 p.m. |
2015-02-13 | House | First Reading Ways and Means |
Subjects
Agents and Brokers
Contractors
Electronic Commerce
Interstate Affairs
Sales and Use Tax
Taxes - Sales and Use
Telecommunications and Information Technology
Contractors
Electronic Commerce
Interstate Affairs
Sales and Use Tax
Taxes - Sales and Use
Telecommunications and Information Technology