WILLIAM DONALD SCHAEFER, Governor Ch. 609

CHAPTER 609

(Senate Bill 706)

AN ACT concerning

Sales and Use Tax - Short-Term Rental Trucks

FOR the purpose of providing a credit against the sales and use
tax payable by a vendor for excise tax paid by the vendor on
certain rental vehicles; altering the sales and use tax rate
on the short-term rental of certain vehicles; defining
certain terms; providing for the effective dates and
applicability of this Act; and generally relating to the
sales and use tax on certain short-term rental cars and
trucks.

BY repealing and reenacting, without amendments,

Article 81 - Revenue and Taxes

Section 325(a) and 373(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1987 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 325(e), 326C, 373(f), and 375B

Annotated Code of Maryland

(1980 Replacement Volume and 1987 Supplement)

BY repealing and reenacting, without amendments,

Article - Tax - General
Section ll-104(a)
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

BY repealing and reenacting, with amendments,

Article - Tax - General
Section 11-104(c) and 11-106
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

BY repealing and reenacting, with amendments,

- 4157 -