MD HB27 | 2020 | Regular Session
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 8 2020 - 25% progression, died in committee
Action: 2020-02-14 - Hearing canceled
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 8 2020 - 25% progression, died in committee
Action: 2020-02-14 - Hearing canceled
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Providing an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone in Baltimore County under certain circumstances; requiring a buyer claiming the exemption to provide a vendor evidence of eligibility issued by the Comptroller; etc.
Title
Baltimore County - Sales and Use Tax Exemption - Qualified Opportunity Zones
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2020-02-14 | House | Hearing canceled |
| 2020-02-07 | House | Hearing 2/21 at 1:00 p.m. |
| 2020-01-07 | House | Hearing 1/16 at 1:30 p.m. |
| 2020-01-08 | House | First Reading Ways and Means |
| 2019-07-29 | House | Pre-filed |
Same As/Similar To
SB185 (Crossfiled) 2020-05-08 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639
Subjects
Baltimore County
Construction
Enterprise Zones
Equipment
Evidence
Exemptions
Sales and Use Tax
Sunset
Taxes - Sales and Use
Construction
Enterprise Zones
Equipment
Evidence
Exemptions
Sales and Use Tax
Sunset
Taxes - Sales and Use
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/HB0027?ys=2020RS |
| Text | https://mgaleg.maryland.gov/2020RS/bills/hb/hb0027f.pdf |
