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PARRIS N. GLENDENING, Governor Ch. 576
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was made under Title 18 of the Education Article who, on the effective date of this Act,
is in good standing under the program and has not defaulted.
SECTION 2. 4. AND BE IT FURTHER ENACTED, That this Act shall take
effect October July 1, 2000.
Approved May 18, 2000.
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CHAPTER 576
(House Bill 170)
AN ACT concerning
Sales and Use Tax - Tax-Free Weeks Week
FOR the purpose of designating a certain week in a certain calendar year to be a
tax-free week to during which a certain sales and use tax exemption will apply;
defining a certain term; providing for a certain exemption from the sales and
use tax during a certain tax-free week; requiring the Comptroller to submit a
certain report by a certain date; and generally relating to the designation of a
certain tax-free week in the State.
BY adding to
Article - Tax — General
Section 11-227
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
11-227.
(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 11, 2000 AUGUST 10, 2001 THROUGH
AUGUST 17, 2000 AUGUST 16, 2001 SHALL BE A TAX-FREE WEEK 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 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.
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