MARYLAND HB-448 "Tanning Tax" Legislation - TanToday - Helping Salon Owners, One At A Time, Since 2000!

Ezliving_Jim · 6th February 2007, 02:29 PM

EXPLANATION:

CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.

[Brackets] indicate matter deleted from existing law.

*hb0448*

HOUSE BILL 448

Q4 7lr1380

By: Delegates Gilchrist, Hixson, Ivey, and Kaiser

Introduced and read first time: February 5, 2007
Assigned to: Ways and Means

A BILL ENTITLED
AN ACT concerning
Sales and Use Tax – Services

FOR the purpose of altering the definition of “taxable service” under the sales and use tax to impose the tax on certain services; exempting from the tax the sale of certain services by a political subdivision of the State; providing for a delayed effective date; and generally relating to the sales and use taxation of certain services.

BY repealing and reenacting, with amendments,
Article – Tax – General
Section 11–101(m)
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
BY adding to
Article – Tax – General
Section 11–230
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows:
Article – Tax – General
11–101.

(m) “Taxable service” means:
(1) fabrication, printing, or production of tangible personal property by special order;

(2) commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles;

(3) cleaning of a commercial or industrial building;
(4) cellular telephone or other mobile telecommunications service;
(5) “900”, “976”, “915”, and other “900”–type telecommunications service;
(6) custom calling service provided in connection with basic telephone service;
(7) a telephone answering service;
(8) CABLE TELEVISION, INCLUDING pay per view television service;
(9) credit reporting;
(10) a security service, including:
(i) a detective, guard, or armored car service; and
(ii) a security systems service;
(11) a transportation service for transmission, distribution, or delivery of electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the sales and use tax; [or]
(12) a prepaid telephone calling arrangement;
(13) A MOTOR VEHICLE MAINTENANCE OR REPAIR SERVICE,INCLUDING:
(I) A MOTOR VEHICLE MAINTENANCE OR REPAIR SERVICE CONTRACT OR EXTENDED WARRANTY CONTRACT;
(II) MOTOR VEHICLE WASHING AND WAXING SERVICES;
(III) ROAD SERVICE AND TOWING SERVICE; AND
(IV) MOTOR VEHICLE PAINTING, RUSTPROOFING, AND UNDERCOATING;
(14) A PARKING FACILITY OR SERVICE;
(15) A BARBER OR BEAUTY SERVICE;
(16) A TANNING, MASSAGE, OR PHYSICAL FITNESS FACILITY OR SERVICE;
(17) A DOCKING OR LANDING SERVICE;
(18) AN ENGINEERING SERVICE;
(19) A STORAGE SERVICE, INCLUDING HOUSEHOLD GOODS STORAGE, MINISTORAGE, AND COLD STORAGE;
(20) A SHOE REPAIR SERVICE;
(21) A TAX PREPARATION SERVICE;
(22) A SAUNA OR STEAM BATH FACILITY OR SERVICE;
(23) A WEIGHING MACHINE SERVICE;
(24) A PUBLIC LOCKER RENTAL OR SERVICE;
(25) A DATING OR ESCORT SERVICE;
(26) A DIETING SERVICE;
(27) A DIRECT MAIL ADVERTISING SERVICE;
(28) A COMMERCIAL PHOTOGRAPHIC OR ART SERVICE;
(29) A STENOGRAPHIC SERVICE;
(30) AN EXTERMINATING SERVICE;
(31) A PERSONNEL SUPPLY SERVICE, INCLUDING:
(I) AN EMPLOYMENT AGENCY SERVICE; OR
(II) A TEMPORARY HELP SERVICE;
(32) A MANAGEMENT, MANAGEMENT CONSULTING, PUBLIC RELATIONS, OR OTHER BUSINESS CONSULTING SERVICE;
(33) A REAL PROPERTY MANAGEMENT SERVICE;
(34) A TESTING LABORATORY SERVICE;
(35) A SIGN PAINTING SERVICE;
(36) AN INTERIOR DECORATING SERVICE;
(37) AN AUCTIONEERING SERVICE;
(38) A BUSINESS BROKERAGE SERVICE;
(39) A DRAFTING SERVICE;
(40) AN INDEPENDENT LECTURE BUREAU SERVICE;
(41) A PRINTING BROKERAGE SERVICE;
(42) A NOTARY PUBLIC SERVICE; OR
(43) A SHOP WINDOW DECORATING SERVICE.

11–230.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF A PARKING FACILITY OR SERVICE BY A POLITICAL SUBDIVISION OF THE STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect January 1, 2008.

Ezliving_Jim · 6th February 2007, 02:43 PM

Maryland tanning salon owners who are interested in opposing a Tanning Tax, please PM or email me.

Ezliving_Jim · 11th February 2007, 02:48 PM

More "Tanning Tax" Legislation is proposed.

Ezliving_Jim · 11th February 2007, 02:52 PM

EXPLANATION:

CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.

[

Brackets] indicate matter deleted from existing law.

*hb1022*

HOUSE BILL 1022
Q4 7lr2503
By: Delegate Ross
Introduced and read first time: February 9, 2007
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning
Sales and Use Tax – Services
FOR the purpose of altering the definition of “taxable service” under the sales and use tax to impose the tax on certain services; and generally relating to the sales and use taxation of certain services.
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 11–101(m)
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows:
Article – Tax – General
11–101.
(m) “Taxable service” means:
(1) fabrication, printing, or production of tangible personal property by
special order;
2

HOUSE BILL 1022

(2) commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles;

(3) cleaning of a commercial or industrial building;
(4) cellular telephone or other mobile telecommunications service;
(5) “900”, “976”, “915”, and other “900”–type telecommunications service;
(6) custom calling service provided in connection with basic telephone service;
(7) a telephone answering service;
(8) pay per view television service;
(9) credit reporting;
(10) a security service, including:
(i) a detective, guard, or armored car service; and
(ii) a security systems service;
(11) a transportation service for transmission, distribution, or delivery of electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the sales and use tax; [or]
(12) a prepaid telephone calling arrangement

;

(13) A TANNING FACILITY OR SERVICE;

(14) A TATTOO OR BODY PIERCING SERVICE;
(15) SWIMMING POOL OR HOT TUB CLEANING;
(16) A SELF–STORAGE FACILITY OR SERVICE;
(17) INTERIOR DECORATING; OR
(18) A HOME MOVING SERVICE

.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take

effect July 1, 2007.

http://mgasearch.state.md.us/data/20...hb/fhb1022.pdf

Ezliving_Jim · 22nd February 2007, 05:07 PM

The hearings before the Ways and Means Committee for HB-1022 and HB-448 are scheduled for 3/14/2007 @ 1:00 pm.

Ezliving_Jim · 24th February 2007, 04:48 AM

I am planning on visiting Delegate's offices on Monday 4pm until the session starts at 8pm. Also on Tuesday from 10am to 1pm (break time between session and afternoon committee hearings.

Strategy is to meet as many of the Committee Delegates legislative aides as possible, leave written information and talking points and, hopefully, meet a few of the Delegates themselves.

Let me know if anyone would like to join me Monday or Tuesday.

Ezliving_Jim · 6th March 2007, 10:34 AM

The following Maryland legislative hearings are scheduled:

The Senate Education, Health and Environmental Affairs Committee hearing for SB-964 is set for 3/20/2007 @ 1:00pm
The House of Delegates Economic Matters Committee hearing for HB-887 is set for 3/15/2007 @ 1:00pm
The House of Delegates Ways and Means Committee hearing for HB-448 is set for 3/14/2007 @ 1:00pm
The House of Delegates Ways and Means Committee hearing for HB-1022 is set for 3/14/2007 @ 1:00pm

HB-448 and HB-1022 are Bills calling for sales tax on tanning services.

HB-887 and SB-964 are Tanning Salon Licensing, Regulation and Inspections Bills.

Ezliving_Jim · 9th March 2007, 11:26 AM

Maryland Salon Owners: Is this on your "to do" list?

Ezliving_Jim · 15th March 2007, 01:25 AM

Quote:

Originally Posted by Ezliving_Jim

Maryland Salon Owners: Is this on your "to do" list?

Short answer, "No!"

I was the only representative for the indoor tanning industry that appeared at the hearing to oppose HB-448 and HB-1022.

Don't ask me how I feel about that.

Alan @ TanToday · 15th March 2007, 11:45 AM

Jim

People don't care as you have seen from older hearings. Most feel big govt is gonna do what they wanna do.

Was the ITA there or their "puppets"?

Maryland - The State that taxes every little thing over and over again.

And to think people elected O'Malley thinking he was going to make the stae better. All I see him doing is spending the surplus that Erhlick worked his ass off for.

6th February 2007, 02:29 PM	#1 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	MARYLAND HB-448 "Tanning Tax" Legislation EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. [Brackets] indicate matter deleted from existing law. hb0448 HOUSE BILL 448 Q4 7lr1380 By: Delegates Gilchrist, Hixson, Ivey, and Kaiser Introduced and read first time: February 5, 2007 Assigned to: Ways and Means A BILL ENTITLED AN ACT concerning Sales and Use Tax – Services FOR the purpose of altering the definition of “taxable service” under the sales and use tax to impose the tax on certain services; exempting from the tax the sale of certain services by a political subdivision of the State; providing for a delayed effective date; and generally relating to the sales and use taxation of certain services. BY repealing and reenacting, with amendments, Article – Tax – General Section 11–101(m) Annotated Code of Maryland (2004 Replacement Volume and 2006 Supplement) BY adding to Article – Tax – General Section 11–230 Annotated Code of Maryland (2004 Replacement Volume and 2006 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article – Tax – General 11–101. (m) “Taxable service” means: (1) fabrication, printing, or production of tangible personal property by special order; (2) commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles; (3) cleaning of a commercial or industrial building; (4) cellular telephone or other mobile telecommunications service; (5) “900”, “976”, “915”, and other “900”–type telecommunications service; (6) custom calling service provided in connection with basic telephone service; (7) a telephone answering service; (8) CABLE TELEVISION, INCLUDING pay per view television service; (9) credit reporting; (10) a security service, including: (i) a detective, guard, or armored car service; and (ii) a security systems service; (11) a transportation service for transmission, distribution, or delivery of electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the sales and use tax; [or] (12) a prepaid telephone calling arrangement; (13) A MOTOR VEHICLE MAINTENANCE OR REPAIR SERVICE,INCLUDING: (I) A MOTOR VEHICLE MAINTENANCE OR REPAIR SERVICE CONTRACT OR EXTENDED WARRANTY CONTRACT; (II) MOTOR VEHICLE WASHING AND WAXING SERVICES; (III) ROAD SERVICE AND TOWING SERVICE; AND (IV) MOTOR VEHICLE PAINTING, RUSTPROOFING, AND UNDERCOATING; (14) A PARKING FACILITY OR SERVICE; (15) A BARBER OR BEAUTY SERVICE; (16) A TANNING, MASSAGE, OR PHYSICAL FITNESS FACILITY OR SERVICE; (17) A DOCKING OR LANDING SERVICE; (18) AN ENGINEERING SERVICE; (19) A STORAGE SERVICE, INCLUDING HOUSEHOLD GOODS STORAGE, MINISTORAGE, AND COLD STORAGE; (20) A SHOE REPAIR SERVICE; (21) A TAX PREPARATION SERVICE; (22) A SAUNA OR STEAM BATH FACILITY OR SERVICE; (23) A WEIGHING MACHINE SERVICE; (24) A PUBLIC LOCKER RENTAL OR SERVICE; (25) A DATING OR ESCORT SERVICE; (26) A DIETING SERVICE; (27) A DIRECT MAIL ADVERTISING SERVICE; (28) A COMMERCIAL PHOTOGRAPHIC OR ART SERVICE; (29) A STENOGRAPHIC SERVICE; (30) AN EXTERMINATING SERVICE; (31) A PERSONNEL SUPPLY SERVICE, INCLUDING: (I) AN EMPLOYMENT AGENCY SERVICE; OR (II) A TEMPORARY HELP SERVICE; (32) A MANAGEMENT, MANAGEMENT CONSULTING, PUBLIC RELATIONS, OR OTHER BUSINESS CONSULTING SERVICE; (33) A REAL PROPERTY MANAGEMENT SERVICE; (34) A TESTING LABORATORY SERVICE; (35) A SIGN PAINTING SERVICE; (36) AN INTERIOR DECORATING SERVICE; (37) AN AUCTIONEERING SERVICE; (38) A BUSINESS BROKERAGE SERVICE; (39) A DRAFTING SERVICE; (40) AN INDEPENDENT LECTURE BUREAU SERVICE; (41) A PRINTING BROKERAGE SERVICE; (42) A NOTARY PUBLIC SERVICE; OR (43) A SHOP WINDOW DECORATING SERVICE. 11–230. THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF A PARKING FACILITY OR SERVICE BY A POLITICAL SUBDIVISION OF THE STATE. SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect January 1, 2008. __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis* Last edited by Ezliving_Jim : 6th February 2007 at 02:48 PM.

6th February 2007, 02:43 PM	#2 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448 "Tanning Tax" Legislation Maryland tanning salon owners who are interested in opposing a Tanning Tax, please PM or email me. __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis*

11th February 2007, 02:48 PM	#3 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448 "Tanning Tax" Legislation More "Tanning Tax" Legislation is proposed. __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis*

11th February 2007, 02:52 PM	#4 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448 "Tanning Tax" Legislation EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. [ Brackets] indicate matter deleted from existing law. hb1022 HOUSE BILL 1022 Q4 7lr2503 By: Delegate Ross Introduced and read first time: February 9, 2007 Assigned to: Ways and Means A BILL ENTITLED AN ACT concerning Sales and Use Tax – Services FOR the purpose of altering the definition of “taxable service” under the sales and use tax to impose the tax on certain services; and generally relating to the sales and use taxation of certain services. BY repealing and reenacting, with amendments, Article – Tax – General Section 11–101(m) Annotated Code of Maryland (2004 Replacement Volume and 2006 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article – Tax – General 11–101. (m) “Taxable service” means: (1) fabrication, printing, or production of tangible personal property by special order; 2 HOUSE BILL 1022 (2) commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles; (3) cleaning of a commercial or industrial building; (4) cellular telephone or other mobile telecommunications service; (5) “900”, “976”, “915”, and other “900”–type telecommunications service; (6) custom calling service provided in connection with basic telephone service; (7) a telephone answering service; (8) pay per view television service; (9) credit reporting; (10) a security service, including: (i) a detective, guard, or armored car service; and (ii) a security systems service; (11) a transportation service for transmission, distribution, or delivery of electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the sales and use tax; [or] (12) a prepaid telephone calling arrangement ; (13) A TANNING FACILITY OR SERVICE; (14) A TATTOO OR BODY PIERCING SERVICE; (15) SWIMMING POOL OR HOT TUB CLEANING; (16) A SELF–STORAGE FACILITY OR SERVICE; (17) INTERIOR DECORATING; OR (18) A HOME MOVING SERVICE . SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1, 2007. http://mgasearch.state.md.us/data/20...hb/fhb1022.pdf __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis* Last edited by Ezliving_Jim : 11th February 2007 at 02:55 PM.

22nd February 2007, 05:07 PM	#5 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448, HB-1022 "Tanning Tax" Legislation The hearings before the Ways and Means Committee for HB-1022 and HB-448 are scheduled for 3/14/2007 @ 1:00 pm. __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis*

24th February 2007, 04:48 AM	#6 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448 "Tanning Tax" Legislation I am planning on visiting Delegate's offices on Monday 4pm until the session starts at 8pm. Also on Tuesday from 10am to 1pm (break time between session and afternoon committee hearings. Strategy is to meet as many of the Committee Delegates legislative aides as possible, leave written information and talking points and, hopefully, meet a few of the Delegates themselves. Let me know if anyone would like to join me Monday or Tuesday. __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis*

6th March 2007, 10:34 AM	#7 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448 "Tanning Tax" Legislation The following Maryland legislative hearings are scheduled: The Senate Education, Health and Environmental Affairs Committee hearing for SB-964 is set for 3/20/2007 @ 1:00pm The House of Delegates Economic Matters Committee hearing for HB-887 is set for 3/15/2007 @ 1:00pm The House of Delegates Ways and Means Committee hearing for HB-448 is set for 3/14/2007 @ 1:00pm The House of Delegates Ways and Means Committee hearing for HB-1022 is set for 3/14/2007 @ 1:00pm HB-448 and HB-1022 are Bills calling for sales tax on tanning services. HB-887 and SB-964 are Tanning Salon Licensing, Regulation and Inspections Bills. __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis*

9th March 2007, 11:26 AM	#8 (permalink)
Ezliving_Jim Arbiter Elegantiarum Join Date: Nov 2004 Location: Virtual Reality Posts: 4,146	Re: MARYLAND HB-448 "Tanning Tax" Legislation Maryland Salon Owners: Is this on your "to do" list? __________________ ObamaNation. Sing with the children. Drink the Kool-Aid. si vis pacem, para bellum "The Meek Shall Inherit Nothing." -Frank Zappa. "I inhaled frequently. That was the point." - Barack Obama. "Even if we win, we will have just eked out a victory, and we can't govern." - Barack Obama. www.GunBanObama.com *sui generis*

15th March 2007, 11:45 AM	#10 (permalink)
Alan @ TanToday Checks and Balances Join Date: Mar 2005 Location: Maryland Posts: 6,163	Re: MARYLAND HB-448 "Tanning Tax" Legislation Jim People don't care as you have seen from older hearings. Most feel big govt is gonna do what they wanna do. Was the ITA there or their "puppets"? Maryland - The State that taxes every little thing over and over again. And to think people elected O'Malley thinking he was going to make the stae better. All I see him doing is spending the surplus that Erhlick worked his ass off for. __________________ Alan "America is too great for small dreams" - Ronald Reagan

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