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S.B. 408
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VETOES
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water sold in containers of one gallon or more in Maryland, most are sold to
businesses and consumers on local water systems or with functional wells. Most of the
tax savings from Senate Bill 408, therefore, will not go to the rural homeowners who
are the stated intended beneficiaries of the bill.
In concert with my view that the sales tax exemption on bottled water is too broad, I
am concerned about the fiscal cost of this legislation given other general fund
commitments enacted during the 2000 Session. I believe the $11.7 million over five
years would be better devoted to on-going State commitments in priority areas such
as education and the environment.
For the above reasons, I have vetoed Senate Bill 408.
Sincerely,
Parris N. Glendening
Governor
Senate Bill No. 408
AN ACT concerning
Sales and Use Tax - Exemption for Bottled Water
FOR the purpose of including certain bottled water within the definition of "food" for
purposes of certain sales and use tax exemptions for sales of food; and
exempting from the sales and use-tax the sale of certain bottled water through
a vending machine exempting from the sales and use tax certain bottled water;
and generally relating to a sales and use tax exemption for sales of certain
bottled water.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-206
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
11-206.
(a) (1) In this section the following words have the meanings indicated.
(2) "Food for immediate consumption" means:
(i) food obtained from a salad, soup, or dessert bar;
(ii) party platters;
(iii) heated food;
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- 3858 -
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