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Ch. 577 2000 LAWS OF MARYLAND
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SECTION 2. AND BE IT FURTHER ENACTED, That the Comptroller shall
assess the impact of this Act based on the best information available to the Comptroller
and information derived from a survey of a sample of retailers that file sales and use
tax returns electronically. Subject to § 2-1246 of the State Government Article, the
Comptroller shall report its findings to the General Assembly on or before December 1,
2001.
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2000.
Approved May 18, 2000.
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CHAPTER 577
(Senate Bill 103)
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 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; submitting 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.
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