§ 11-106. Streamlined Sales and Use Tax Agreement
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2019
Effective: July 1, 2019
MD Code, Tax - General, § 11-106
§ 11-106. Streamlined Sales and Use Tax Agreement
(a) In this section, “Agreement” means the Streamlined Sales and Use Tax Agreement as adopted by the member states of the Streamlined Sales and Use Tax Project on November 12, 2002.
(b)(1) Subject to the provisions of this subsection, the State of Maryland hereby adopts the Streamlined Sales and Use Tax Agreement as adopted by the member states of the Streamlined Sales and Use Tax Project on November 12, 2002.
(2) The adoption of the Agreement by the State of Maryland as provided in this section is contingent on the enactment of legislation by the U.S. Congress consenting to the Agreement and authorizing states that are parties to the Agreement to require remote sellers to collect and remit the sales and use taxes of those states.
(3) Within 90 days after the enactment of legislation by the U.S. Congress consenting to the Agreement and authorizing states that are parties to the Agreement to require remote sellers to collect and remit the sales and use taxes of those states, the Comptroller shall prepare and submit to the Governor and, subject to § 2-1257 of the State Government Article, the Senate Budget and Taxation Committee and the House Committee on Ways and Means proposed regulations and draft legislation that:
(c) Notwithstanding the adoption of the Agreement under this section, unless and until further legislation is enacted by the General Assembly to implement necessary changes to bring the State in compliance with the Agreement:
(d)(1)(i) The Agreement adopted by this section binds and inures only to the benefit of this State and the other member states.
Credits
Added by Acts 2003, c. 311, § 1, eff. July 1, 2003. Amended by Acts 2004, c. 513, § 1, eff. July 1, 2004; Acts 2019, c. 510, § 4, eff. July 1, 2019; Acts 2019, c. 511, § 4, eff. July 1, 2019.
MD Code, Tax - General, § 11-106, MD TAX GENERAL § 11-106
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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