MD SB185 | 2020 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on May 8 2020 - 100% progression
Action: 2020-05-08 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639
Text: Latest bill text (Engrossed) [PDF]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on May 8 2020 - 100% progression
Action: 2020-05-08 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639
Text: Latest bill text (Engrossed) [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 or target redevelopment area in Baltimore County or Washington County under certain circumstances; requiring a buyer claiming the exemption to provide a vendor evidence of eligibility issued by the Comptroller; etc.
Title
Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County
Sponsors
Roll Calls
2020-03-17 - House - Third Reading Passed (Y: 125 N: 5 NV: 4 Abs: 7) [PASS]
2020-03-17 - House - Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (Y: 126 N: 0 NV: 8 Abs: 7) [PASS]
2020-03-15 - Senate - Third Reading Passed (Y: 45 N: 0 NV: 0 Abs: 2) [PASS]
2020-03-17 - House - Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (Y: 126 N: 0 NV: 8 Abs: 7) [PASS]
2020-03-15 - Senate - Third Reading Passed (Y: 45 N: 0 NV: 0 Abs: 2) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2020-05-08 | Senate | Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639 |
| 2020-03-18 | Senate | Returned Passed |
| 2020-03-17 | House | Third Reading Passed (125-5) |
| 2020-03-17 | House | Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (126-0) |
| 2020-03-17 | House | Favorable Adopted Second Reading Passed |
| 2020-03-17 | House | Favorable Report by Ways and Means |
| 2020-03-15 | House | Referred Ways and Means |
| 2020-03-15 | Senate | Third Reading Passed (45-0) |
| 2020-03-13 | Senate | Second Reading Passed with Amendments |
| 2020-03-13 | Senate | Favorable with Amendments {589234/1 Adopted |
| 2020-03-12 | Senate | Favorable with Amendments Report by Budget and Taxation |
| 2020-01-15 | Senate | Hearing 1/29 at 1:00 p.m. |
| 2020-01-15 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB27 (Crossfiled) 2020-02-14 - Hearing canceled
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 |
