MD HB1019 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 5 2021 - 25% progression, died in committee
Action: 2021-02-08 - Hearing 2/25 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 5 2021 - 25% progression, died in committee
Action: 2021-02-08 - Hearing 2/25 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Authorizing a certain vendor credit for the collection and payment of the sales and use tax; specifying eligibility requirements for and the amount of the credit up to $1,500 for each return; prohibiting a vendor from claiming a certain credit if another credit is claimed; authorizing an eligible vendor to claim the credit retroactively for certain months; making the Act an emergency measure; and terminating the Act on January 31, 2022.
Title
Sales and Use Tax - Vendor Collection Credit
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2021-02-08 | House | Hearing 2/25 at 1:30 p.m. |
| 2021-02-05 | House | First Reading Ways and Means |
Subjects
Comptroller
Dealers
Emergency Bills
Retail Sales
Sales and Use Tax
Sunset
Tax Credits
Taxes - Sales and Use
Dealers
Emergency Bills
Retail Sales
Sales and Use Tax
Sunset
Tax Credits
Taxes - Sales and Use
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 11 | 105 | (n/a) | See Bill Text |
| Tax - General | 11 | 105.1 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1019?ys=2021RS |
| Text | https://mgaleg.maryland.gov/2021RS/bills/hb/hb1019f.pdf |
