Tax News

CCH (cch.taxgroup.com) reports:

  Legislation that would have directed the Maryland Comptroller to draft legislation needed to bring the state into conformity with the Streamlined Sales and Use Tax (SST) Agreement failed to leave House and Senate committees before the General Assembly's session ended on April 13, 2009. Under current law, SST conformity legislation cannot be introduced unless the U.S. Congress enacts legislation authorizing SST member states to require remote sellers to collect sales tax.

  The so-called Amazon bill also died in committee. This legislation that would have created a rebuttable presumption of Maryland sales and use tax nexus for certain sellers who enter into agreements with state residents under which the resident, for a commission or other consideration, refers potential customers to the seller through a Web site link or otherwise. The presumption would have applied to sellers whose cumulative gross receipts from sales to Maryland customers referred by residents with such an agreement exceeded $10,000 during the four preceding quarterly periods.

H.B. 337/S.B. 622 and S.B. 1071, failed to pass Maryland General Assembly upon adjournment on April 13, 2009