MD SB904 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Engrossed on April 9 2021 - 50% progression, died in committee
Action: 2021-04-09 - Referred Rules and Executive Nominations
Pending: House Rules and Executive Nominations Committee
Text: Latest bill text (Engrossed) [PDF]
Status: Engrossed on April 9 2021 - 50% progression, died in committee
Action: 2021-04-09 - Referred Rules and Executive Nominations
Pending: House Rules and Executive Nominations Committee
Text: Latest bill text (Engrossed) [PDF]
Summary
Requiring the Comptroller, in consultation with the Maryland Higher Education Commission, to conduct a certain study on designating certain periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by certain students; requiring the Comptroller, in conducting the study, to make a certain presumption; requiring the Comptroller to submit a report of its findings and any recommendations on or before December 31, 2021; etc.
Title
Sales and Use Tax - Study on Tax-Free Periods - University and College Textbooks
Sponsors
Roll Calls
2021-04-09 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 1 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2021-04-09 | House | Referred Rules and Executive Nominations |
2021-04-09 | Senate | Third Reading Passed (46-0) |
2021-04-09 | Senate | Motion Rules Suspend Two Readings Same Day Const/Rule 24 (Senator King) Adopted |
2021-04-09 | Senate | Second Reading Passed with Amendments |
2021-04-09 | Senate | Favorable with Amendments {499330/1 Adopted |
2021-04-09 | Senate | Favorable with Amendments Report by Budget and Taxation |
2021-02-11 | Senate | Hearing 3/09 at 1:00 p.m. |
2021-02-09 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB792 (Crossfiled) 2021-01-29 - Hearing 2/11 at 1:30 p.m.
Subjects
Comptroller
Exemptions
Higher Education
Higher Education Commission
Reports
Sales and Use Tax
Sunset
Taxes - Sales and Use
Textbooks
Time
Exemptions
Higher Education
Higher Education Commission
Reports
Sales and Use Tax
Sunset
Taxes - Sales and Use
Textbooks
Time
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 11 | 241 | (n/a) | See Bill Text |