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Ch. 12 2000 LAWS OF MARYLAND
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(f) The Committee shall report its findings and recommendations to the
Governor, the Legislative Policy Committee, the Senate Finance Committee, and the
House Economic Matters Committee on or before December 1 of each year.
SECTION 7. AND BE IT FURTHER ENACTED, That Section 6 of this Act shall
take effect July 1, 2000. It shall remain effective for a period of 5 years and, at the end
of June 30, 2005, with no further action required by the General Assembly, Section 6 of
this Act shall be abrogated and of no further force and effect.
SECTION 6. 8. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 2000.
Approved April 25, 2000.
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CHAPTER 12
(House Bill 794)
AN ACT concerning
Sales and Use Tax - Exemption for Digital Telecommunications Machinery
and Equipment
FOR the purpose of exempting from the sales and use tax certain sales, during a
certain time period, of certain machinery and equipment to be used for certain
purposes; requiring the Comptroller, upon application by the taxpayer, to refund
the sales and use tax paid on sales of certain exempted equipment made
between certain dates; and generally relating to a sales and use tax exemption
for sales, during a certain time period, of certain machinery and equipment.
BY adding to
Article - Tax - General
Section 11-210(d)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-210.
(D) THE SALES AND USE TAX DOES NOT APPLY TO THE SALE, ON OR AFTER
JANUARY 31, 1999 JANUARY 1, 2000 BUT BEFORE JANUARY 1, 2008, OF MACHINERY OR
EQUIPMENT:
(1) THAT ENABLES A TELEVISION OR RADIO STATION TO ORIGINATE
AND BROADCAST OR TO RECEIVE AND BROADCAST DIGITAL SIGNALS; AND
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