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Ch. 698
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2000 LAWS OF MARYLAND
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WHEREAS, The State should simplify sales and use taxes to reduce the
administrative burden of collection; and
WHEREAS, While states have the sovereign right to set their own tax policies,
states working together have the opportunity to develop a more simple, uniform, and
fair system of state sales and use taxation without federal government mandates or
interference; now, therefore,
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That:
(a) The Comptroller shall enter into discussions with other states regarding
development of a multistate, voluntary, streamlined system for sales and use tax
collection and administration. These discussions shall focus on a system that would
have the capability to determine whether a transaction is taxable or tax exempt, the
appropriate tax rate applied to the transaction, and the total tax due on the
transaction, and shall provide a method for collecting and remitting sales and use
taxes to the State. The system may provide compensation for the costs of collecting
and remitting sales and use taxes.
(b) The discussions between the Comptroller and other states may include:
(1) the development of a "Joint Request for Information" from potential
public and private parties governing the specifications for a streamlined sales and use
tax collection and administration system;
(2) the mechanism for compensating parties for the development and
operation of the system;
(3) establishment of minimum statutory simplification measures
necessary for state participation in the system; and
(4) measures to preserve confidentiality of taxpayer information and
privacy rights of consumers.
(c) Following the discussions, the Comptroller may proceed to issue a Joint
Request for Information.
(d) The Comptroller may participate in a sales and use tax pilot project with
other states and selected businesses to test means for simplifying sales and use tax
administration and may enter into joint agreements for that purpose.
(e) (1) Agreements to participate in the test shall establish provisions for
the. administration, imposition, and collection of sales and use taxes resulting in
revenues paid that are the same as would be paid under Title 11 of the Tax - General
Article.
(2) Parties to the agreements are excused from complying with the
provisions of Title 11 of the Tax - General Article to the extent a different procedure
is required by the agreements, except for confidentiality of taxpayer information.
(3) Agreements authorized under this section shall terminate no later
than December 31, 2001.
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- 3548 -
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