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ROBERT L. EHRLICH, JR., Governor Ch. 191
CHAPTER 191
(House Bill 37)
AN ACT concerning
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping
FOR the purpose of designating a certain period in a certain year during which a
certain the purchase of certain items not exceeding a certain price is exempt from
the sales and use tax exemption shall apply in enterprise zones; and generally
relating to sales and use tax exemptions.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-228
Annotated Code of Maryland
(2004 Replacement Volume)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-228.
(a) In this section, "accessory items" includes jewelry, watches, watchbands,
handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.
(b) (1) [The week from August 10, 2001 through August 16, 2001] IN
ENTERPRISE ZONES, AS DEFINED IN ARTICLE 83A, § 5-401 OF THE CODE, THE 5-DAY
PERIOD FROM AUGUST 24, 2005 AUGUST 23, 2006 THROUGH AUGUST 28, 3006 AUGUST
27, 2006, shall be a tax-free [week] PERIOD for back-to-school shopping in Maryland
during which the exemption under paragraph (2) of this subsection shall apply.
(2) During the tax-free [week] PERIOD for back-to-school shopping
established under paragraph (1) of this subsection, the sales and use tax does not
apply to the sale of any item of clothing or footwear, excluding accessory items, if the
taxable price of the item of clothing or footwear is less than $100 $100 OR LESS.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2005.
Approved April 26, 2005.
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