|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
S.B. 712
|
|
|
|
|
|
VETOES
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
(2) THAT WAS OR IS PURCHASED TO COMPLY WITH OR TO FACILITATE
COMPLIANCE WITH THE TELECOMMUNICATIONS ACT OF 1996, PUB. L. 104-104, 110
STAT. 56.
SECTION 2. AND BE IT FURTHER ENACTED, That the Comptroller shall
refund, upon application by the taxpayer, any sales and use tax, penalty, or intercom
paid on the sale, on or after January 1, 1999 but before July 1, 1999, of equipment
exempted from tho sales and use tax under Section 1 of this Act, whether or not the
payment was the result of a final assessment.
SECTION 3. 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2000.
|
|
|
|
|
|
|
|
|
|
May 18, 2000
The Honorable Thomas V. Mike Miller, Jr.
President of the Senate
State House
Annapolis MD 21401
Dear Mr. President:
In accordance with Article II, Section 17 of the Maryland Constitution, I have today
|
|
|
|
|
|
|
|
|
|
- 4092 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
