MD SB688 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 3 2021 - 25% progression, died in committee
Action: 2021-02-03 - Hearing 2/17 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 3 2021 - 25% progression, died in committee
Action: 2021-02-03 - Hearing 2/17 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Repealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; repealing an exemption for certain peer-to-peer car sharing programs from certain requirements that marketplace facilitators collect the sales and use tax on certain sales; altering the sales and use tax rate imposed on certain short-term vehicle rentals; repealing an exemption for certain rental vehicles from the vehicle excise tax; etc.
Title
Sales and Use and Vehicle Excise Taxes – Peer–to–Peer Car Sharing and Short–Term Vehicle Rentals – Alterations and Distribution
Sponsors
History
Date | Chamber | Action |
---|---|---|
2021-02-03 | Senate | Hearing 2/17 at 1:00 p.m. |
2021-02-03 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB869 (Crossfiled) 2021-01-29 - Hearing 2/18 at 1:30 p.m.
Subjects
Commerce and Business
Education
Excise Tax
Exemptions
Higher Education
Leases and Rent
Motor Vehicles
Revenue and Taxes
Ridesharing
Sales and Use Tax
Sunset
Taxes - Sales and Use
Taxes - Transportation
Education
Excise Tax
Exemptions
Higher Education
Leases and Rent
Motor Vehicles
Revenue and Taxes
Ridesharing
Sales and Use Tax
Sunset
Taxes - Sales and Use
Taxes - Transportation
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Chapter of the Acts | 2018 | (n/a) | See Bill Text | |
Chapter of the Acts | 2020 | (n/a) | See Bill Text | |
Education | 15 | 127 | (n/a) | See Bill Text |
Tax - General | 11 | 101 | (n/a) | See Bill Text |
Tax - General | 11 | 104 | (n/a) | See Bill Text |
Transportation | 13 | 810 | (n/a) | See Bill Text |
Transportation | 13 | 814 | (n/a) | See Bill Text |
Maryland State Sources
Type | Source |
---|---|
Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0688?ys=2021RS |
Text | https://mgaleg.maryland.gov/2021RS/bills/sb/sb0688f.pdf |