Bill Positions

Bill Number: HB 855

Bill Title: Sales and Use Tax - Exemption - Lodging at Corporate Training Center in Montgomery County MC 22-10

Bill Sponsor(s): Montgomery County Delegation

Subject: Budget & Taxation

Committee: W&M

Bill Summary: This bill will exempt from the state sales and use tax lodging at a facility that: (1) Is operated solely in support of a corporate headquarters, training facility or campus; (2) Provides lodging solely for employees, contractors, vendors, and other invitees of the corporation; and (3) Does not offer lodging services to the general public.

History: In 2010 HB 855 was enacted as Chapter 706.

Chamber Position: Support

Position Summary: This bill promotes training and lodging of employees by removing a sales tax expense that should not be applied to what is essentially a private corporate lodging facility for employees of a major corporation.

Position Statement: To view the Chamber's complete position statement, click here (pdf).

Chamber Staff: Ronald Wineholt

General Assembly: Click here to view the bill on the Maryland General Assembly's website.