MD HB92 | 2020 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 13 2020 - 25% progression, died in committee
Action: 2020-01-22 - Hearing 2/04 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 13 2020 - 25% progression, died in committee
Action: 2020-01-22 - Hearing 2/04 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Designating two annual 7-day sales tax free periods, one, beginning in calendar year 2020, during the last 7 days of August and one, beginning in 2021, during the last 7 days of January during which the sale of certain textbooks bought by a full-or part-time student enrolled at a certain educational institution is exempt from State sales and use tax; requiring the student to possess a valid student identification card at the time of the purchase which establishes the student's full-time or part-time student status; etc.
Title
Sales and Use Tax - Tax-Free Periods - University and College Textbooks
Sponsors
Del. Bob Long [R] |
History
Date | Chamber | Action |
---|---|---|
2020-01-22 | House | Hearing 2/04 at 1:00 p.m. |
2020-01-22 | House | Hearing canceled |
2020-01-15 | House | Hearing 1/29 at 1:00 p.m. |
2020-01-13 | House | First Reading Ways and Means |
Subjects
Community Colleges
Exemptions
Higher Education
Identification
Sales and Use Tax
Taxes - Sales and Use
Textbooks
Time
Exemptions
Higher Education
Identification
Sales and Use Tax
Taxes - Sales and Use
Textbooks
Time
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 11 | 236 | (n/a) | See Bill Text |
Maryland State Sources
Type | Source |
---|---|
Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0092?ys=2020RS |
Text | https://mgaleg.maryland.gov/2020RS/bills/hb/hb0092f.pdf |