Ch. 6

2007 Laws of Maryland

CHAPTER 6

(House Bill 5)

AN ACT concerning

Transportation and State Investment Act

FOR the purpose of altering the motor fuel tax rates for certain motor fuel; providing
for certain increases in the motor fuel tax rates for certain motor fuel for certain
periods under certain circumstances; requiring the Comptroller to make certain
determinations and announcements; providing for the payment of certain taxes
on certain tax paid motor fuel hold as of certain dates; increasing the maximum
allowable aggregate amount of outstanding and unpaid consolidated
transportation bonds and bonds of prior issues; altering the tobacco tax rate for
cigarettes; imposing a State admissions and amusement tax on the net proceeds
derived from the operation of certain bingo games and tip jars: providing for the
distribution of certain admissions and amusement tax revenue; altering the
maximum rate of the admissions and amusement tax that a county or municipal
corporation may set for gross receipts that are also subject to the State sales
and use tax: altering the rate of the sales and use tax; altering the sales and use
tax rate for the sale of a right to occupy a room or lodgings as a transient guest;
altering the percentage of gross receipts from vending machine sales to which
the sales and use tax rate applies: repealing a prohibition against certain
advertisements or statements by vendors regarding the payment of the sales
and use tax: authorizing vendors to assume or absorb all or any part of the sales
and use tax imposed on a retail sale or use and to pay that sales and use tax on
behalf of the buyer; altering the calculation of a certain credit relating to
collecting and paying the sales and use tax; altering the definition of "taxable

service" under the sales and use tax to impose the tax on certain services;

designating a certain period each year in certain fiscal years to be a tax-free
period during which an exemption from the sales and use tax is provided for the
sale of certain appliances and products that meet or exceed certain applicable
energy efficiency guidelines and certain solar water heaters: designating a
certain period each year in certain fiscal years to be a tax-free period during
which a certain sales and use tax exemption for the sale of certain clothing or
footwear is provided: providing for the distribution of certain sales and use tax
revenues to the Transportation Trust Fund: providing for the pledging of certain
revenues for certain purposes: increasing the maximum allowable aggregate
amount of outstanding and unpaid consolidated transportation bonds and bonds
of prior issues: altering the definition of "total purchase price" for purposes of
the vehicle excise tax to exclude from the computation of the tax, subject to a
certain limitation, half the value of a vehicle traded in as part of the
consideration for the sale of a vehicle: establishing a Chesapeake Bay 2010
Trust Fund in the Department of Natural Resources as a special fund to be used

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