2011 Regular Session


File Code: Taxes - Sales and Use
Sponsored By:
Senators Manno and Miller
Transportation - Sales and Use Tax - Funding for Mass Transit Projects


Requiring the Comptroller to distribute sales and use tax revenues on the sale of motor fuel to the Mass Transit Facility Revenue Account of the Transportation Trust Fund and to the Fund; repealing the sales and use tax exemption for the sale of motor fuel that is subject to the motor fuel tax; altering a motor carrier tax rate to include a per gallon sales and use tax equivalent rate; providing for the prepayment of the sales and use tax for motor fuel by a person who is required to pay the motor fuel tax for that fuel; 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 3/9 at 1:00 p.m.
Hearing 3/11 at 1:00 p.m.
House Action
No Action

Sponsored by:

Senator Roger P. Manno, District 19
Senator Thomas V. Mike Miller, Jr., District 27

Bill indexed under the following Subjects:

Baltimore City
Fuel -see also- Coal
Fuel Tax
Mass Transit -see also- Buses; Railroads
Montgomery County
Prince George's County
Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.
Sales and Use Tax
Tax Credits -see also- Circuit Breaker
Transportation -see also- Aircraft; Airports; Boats; etc

Bill affects the following Statutes:

Tax - General
( 2-1302.2 , 9-204 , 9-214 , 11-101 , 11-104 , 11-104 , 11-208 , 11-221 , 11-301 , 11-408 , 11-410 , 11-601 , 13-901 )
( 3-216 , 7-309 , 8-402 )


All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered