Sales and Use Tax – Restaurant Utilities – Exemption
Sponsor: Lily Qi (District 15)Committee: Ways and MeansSubject: Taxes - Sales and UseStatus: Hearing 2/18 at 1:30 p.m. (as of Dec 1, 2021)
What this bill does
Official synopsis
Providing that the sales and use tax does not apply to the sale of electricity, oil, liquefied petroleum gas, or artificial or natural gas used to operate a restaurant; defining 'restaurant' as an establishment that is primarily engaged in selling or serving prepared food and beverages for on or off premises consumption; providing the definition also includes a catering food service facility; and providing that certain establishments may not be included in the definition of 'restaurant'.
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Testimony (5)
MGA witness listFAV 5Favorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Hannan, Chris | Bo Brooks Restaurant | Oral |
| FAV | Owen, Jeff | Clyde's Restaurant | Oral |
| FAV | Rohrer, Amylobbyist | Maryland Hotel Lodging Association | Position only |
| FAV | Thompson, Melvinlobbyist | Restaurant Association of Maryland | Oral + Written (PDF) |
| FAV | Delegate Qi, Delegate Qilegislator | Individual | Oral |
Organizations on record
Registered lobbyists who testified
FAVRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association
FAVThompson, MelvinRestaurant Association of MarylandRegistered for: Restaurant Association of Maryland