2009 Regular Session


File Code: Taxes - Sales and Use
Sponsored By:
Senators Harris, Glassman, Greenip, Jacobs, Kittleman, and Mooney
Sales Tax Rollback Act


Reducing the maximum rate of the admissions and amusement tax that a county or municipal corporation may set for gross receipts that are also subject to the State sales and use tax from 11% to 10.5% for fiscal year 2011; reducing the rate of the sales and use tax from 6% to 5.5% for fiscal year 2011; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate applies; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
First Reading Budget and Taxation
Hearing 3/18 at 1:00 p.m.
Hearing cancelled
Unfavorable Report by Budget and Taxation Withdrawn
House Action
No Action

Sponsored by:

Senator Andrew P. Harris, District 7
Senator Barry Glassman, District 35
Senator Janet Greenip, District 33
Senator Nancy Jacobs, District 34
Senator Allan H. Kittleman, District 9
Senator Alexander X. Mooney, District 3

Bill indexed under the following Subjects:

Admissions and Amusement Tax
Counties -see also- Chartered Counties; Code Counties
Municipal Corporations -see also- Annap; Balt; Hager; OC
Sales and Use Tax
Vending Machines

Bill affects the following Statutes:

Tax - General
( 4-105 , 11-104 , 11-301 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Not available at this time
Amendments: None offered