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2006 LAWS OF MARYLAND
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Ch. 385
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Calvert County Commissioners shall advertise the proposed fee for 2 consecutive
weeks in at least 2 newspapers of general circulation in Calvert County. All dog
licenses will expire [on June 30] 1 YEAR AFTER THE DATE OF ISSUE. [Any license
valid on July 1, 1973, shall remain valid through June 30, 1974.]
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2006.
Approved May 2, 2006.
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CHAPTER 385
(House Bill 1223)
AN ACT concerning
Sales and Use Tax - Production Activity - Taxable Laundering Services
FOR the purpose of altering the definition of "production activity" under the sales and
use tax to include certain laundering, maintaining, or preparing of textile
products in providing a certain taxable service; and generally relating to the
sales and use taxation of certain commercial laundering services.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-101(f)(1)(iii) and (2)(ii)
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
BY repealing and reenacting, without amendments,
Article - Tax - General
Section 11-101(h)(3)(ii)2., (m)(2), and (n)(3)(ii)2. and 11-210(b)(l)
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-101.
(f) (1) "Production activity" means:
(iii) 1. laundering, maintaining, or preparing textile products for
rental; OR
2. LAUNDERING, MAINTAINING, OR PREPARING TEXTILE
PRODUCTS IN PROVIDING THE TAXABLE SERVICE OF COMMERCIAL CLEANING OR
- 2090 -
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