MD HB1487 | 2013 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 27 2013 - 25% progression, died in committee
Action: 2013-02-27 - First Reading House Rules and Executive Nominations
Pending: House Rules and Executive Nominations Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 27 2013 - 25% progression, died in committee
Action: 2013-02-27 - First Reading House Rules and Executive Nominations
Pending: House Rules and Executive Nominations 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 |
|---|---|---|
| 2013-02-27 | House | First Reading House Rules and Executive Nominations |
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
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1487?ys=2013rs |
| Text | https://mgaleg.maryland.gov/2013RS/bills/hb/hb1487f.pdf |
