Ch. 254

1993 LAWS OF MARYLAND

Section 3-215(b) and 8-402(b)

Annotated Code of Maryland

(1977 Volume and 1992 Supplement)

BY repealing and reenacting, with amendments,

Article—Transportation                                                                           

Section 13-810(a)(19) and (20) and 13-814
Annotated Code of Maryland
(1992 Replacement Volume)

BY adding to

Article—Transportation
Section 13-810(a)(21)
Annotated Code of Maryland
(1992 Replacement Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

2-1303.

After making the distributions required under §§ 2-1301 and 2-1302 of this subtitle,
the Comptroller shall [pay the remaining sales and use tax revenue into the General
Fund of the State] THE COMPTROLLER SHALL DISTRIBUTE 50% OF THE REMAINING
SALES TAX REVENUE COLLECTED FROM SHORT-TERM RENTAL OF PASSENGER
CARS AND MULTIPURPOSE PASSENGER VEHICLES IN ACCORDANCE WITH § 13-814 OF
THE TRANSPORTATION ARTICLE.

2-1304.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-1301 THROUGH
2-1303 OF THIS SUBTITLE, THE COMPTROLLER SHALL PAY THE REMAINING SALES
AND USE TAX' REVENUE INTO THE GENERAL FUND OF THE STATE.

11-101.

(I) (4) "TAXABLE PRICE" INCLUDES, FOR A SHORT-TERM VEHICLE RENTAL
AS DEFINED UNDER § 11-104(C) OF THIS ARTICLE, ALL SALES AND CHARGES MADE IN
CONNECTION WITH THE SHORT-TERM VEHICLE RENTAL, INCLUDING INSURANCE,
FREIGHT HANDLING, EQUIPMENT AND SUPPLIES, DELIVERY AND PICKUP,
CELLULAR TELEPHONE, AND OTHER ACCESSORIES, BUT NOT INCLUDING SALES OF
MOTOR FUEL SUBJECT TO THE MOTOR FUEL TAX.

11-104.

(c) (2) The sales and use tax rate for a short-term vehicle rental for a taxable
price of $1 $2 or more is:

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