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Ch. 559
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2002 LAWS OF MARYLAND
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(2) the liability for the sales and use tax.
(C) (1) (I) THE COMPTROLLER MAY ENTER INTO AN EFFECTIVE RATE
AGREEMENT WITH A VENDOR LICENSED UNDER SUBTITLE 7 OF THIS TITLE TO
ALLOW THE VENDOR TO COMPUTE ITS SALES AND USE TAX LIABILITY FOR
PURCHASES MADE BY THE VENDOR FOR A SPECIFIC PERIOD USING A
PREDETERMINED AGREED-UPON EFFECTIVE RATE, ELIMINATING THE NEED TO
DETERMINE THE LIABILITY ON A TRANSACTION-BY-TRANSACTION BASIS.
(II) AN EFFECTIVE RATE AGREEMENT:
1. SHALL SPECIFY THE TYPES OF RECORDS TO BE
MAINTAINED BY THE VENDOR; AND
2. MAY EXCLUDE SPECIFIED TYPES OF PURCHASES OR
PURCHASES IN EXCESS OF SPECIFIED DOLLAR AMOUNTS.
(III) THE COMPTROLLER MAY VOID AN EFFECTIVE RATE
AGREEMENT ENTERED INTO UNDER THIS SECTION SUBSECTION IF THE VENDOR'S
OPERATIONS SIGNIFICANTLY CHANGE DURING THE TERM OF THE AGREEMENT.
(2) (I) IF THE COMPTROLLER ENTERS INTO AN EFFECTIVE RATE
AGREEMENT WITH A VENDOR UNDER THIS SUBSECTION, THE COMPTROLLER MAY
ISSUE A DIRECT PAYMENT PERMIT AUTHORIZING THE VENDOR TO MAKE DIRECT
PAYMENT, TO THE COMPTROLLER, OF THE SALES AND USE TAX DUE ON PURCHASES
BY THAT VENDOR THAT ARE SUBJECT TO THE EFFECTIVE RATE AGREEMENT.
(II) A DIRECT PAYMENT PERMIT ISSUED UNDER THIS PARAGRAPH
REMAINS IN EFFECT AS LONG AS THE EFFECTIVE RATE AGREEMENT IS IN EFFECT.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2002.
Approved May 16, 2002.
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CHAPTER 559
(House Bill 1143)
AN ACT concerning
State Commission on Criminal Sentencing Policy - Annual Report
FOR the purpose of requiring the annual report of the State Commission on Criminal
Sentencing Policy to include information on certain sentences altered as a result
of a reconsideration of sentence; requiring the report to categorize information
on the number of reconsiderations of sentence granted by crime and judicial
circuit; and generally relating to the annual report of the State Commission on
Criminal Sentencing Policy.
BY repealing and reenacting, with amendments,
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- 4198 -
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