MD HB792 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 29 2021 - 25% progression, died in committee
Action: 2021-01-29 - Hearing 2/11 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 29 2021 - 25% progression, died in committee
Action: 2021-01-29 - Hearing 2/11 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Designating, beginning in calendar year 2021, the last 7 days of August each year to be a tax-free period during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by individuals enrolled full or part-time at a certain community college, nonprofit institution of higher education, public senior higher education institution or regional higher education center; designating, beginning in calendar year 2022, an additional 7-day sales and use tax-free period in February; etc.
Title
Sales and Use Tax - Tax-Free Periods - University and College Textbooks
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2021-01-29 | House | Hearing 2/11 at 1:30 p.m. |
| 2021-01-29 | House | First Reading Ways and Means |
Same As/Similar To
SB904 (Crossfiled) 2021-04-09 - Referred Rules and Executive Nominations
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 11 | 241 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0792?ys=2021RS |
| Text | https://mgaleg.maryland.gov/2021RS/bills/hb/hb0792f.pdf |
