Title: Sales Tax Increase
Signed by Governor Martin O'Malley
Title: Sales Tax Increase
Vote to pass a bill that increases the sales and use tax on various goods and services.
- Sets the admissions and amusement tax rate on electronic bingo and electronic tip jars at 20 percent of net proceeds subject to taxation (Sec. 1, 4-105). - Increases the sales and use tax rate on property and services sold through vending machines from five to six percent [Sec. 1, 11-104(b)]. - Creates a tax-free weekend beginning in 2011 consisting of the Saturday immediately preceding the third Monday in February through the third Monday in February during which the sales and use tax does not apply to Energy Start products or solar water heaters [Sec. 2, 11-226(a)]. - Creates a 7-day tax-free period beginning in 2010 for back-to-school shopping consisting of the second Sunday in August through the following Saturday during which the sales and use tax does not apply to clothing or footwear with taxable prices of $100 or less [Sec. 2, 11-228(b)]. - Increases the tobacco tax rate for cigarettes as follows (Sec. 3, 12-105):
Title: Sales Tax Increase
Vote to pass a bill that increases the sales and use tax on various goods and services.
- Sets the admissions and amusement tax rate on electronic bingo and electronic tip jars at 20 percent of net proceeds subject to taxation (Sec. 1, 4-105). - Increases the sales and use tax rate on property and services sold through vending machines from five to six percent [Sec. 1, 11-104(b)]. - Creates a tax-free weekend beginning in 2011 consisting of the Saturday immediately preceding the third Monday in February through the third Monday in February during which the sales and use tax does not apply to Energy Start products or solar water heaters [Sec. 2, 11-226(a)]. - Creates a 7-day tax-free period beginning in 2010 for back-to-school shopping consisting of the second Sunday in August through the following Saturday during which the sales and use tax does not apply to clothing or footwear with taxable prices of $100 or less [Sec. 2, 11-228(b)]. - Increases the tobacco tax rate for cigarettes as follows (Sec. 3, 12-105):
Title: Sales Tax Increase
Vote to pass a bill that increases the sales and use tax on various goods and services.
- Increases the sales and use tax rate on property and services sold through vending machines by one percent [Sec. 1, 11-104(b)]. - Sets the sales and use tax rate to rent a room or other temporary lodging at 7.5 percent of the taxable price [Sec. 1, 11-104(g)]. - Creates a tax-free weekend consisting of the Saturday immediately preceding the third Monday in February through the third Monday in February during which the sales and use tax does not apply to Energy Start products or solar water heaters [Sec. 2, 11-226(a)]. - Creates a 7-day tax-free period for back-to-school shopping consisting of the second Sunday in August through the following Saturday during which the sales and use tax does not apply to clothing or footwear with taxable prices of $100 or less [Sec. 2, 11-228(b)]. - Increases the tobacco tax rate for cigarettes (Sec. 3, 12-105):
Title: Sales Tax Increase