Maryland 2022 Regular Session

Maryland Senate Bill SB1010

Introduced
3/1/22  
Refer
3/1/22  
Refer
3/11/22  
Report Pass
3/16/22  
Engrossed
3/17/22  
Refer
3/17/22  
Report Pass
3/17/22  
Enrolled
3/18/22  
Chaptered
3/18/22  

Caption

Motor Fuel Taxes - Tax-Free Period

Impact

This bill is set to have a significant impact on the state laws governing motor fuel taxation. By instituting a tax-free period, it attempts to support consumers and retailers amidst fluctuating fuel prices, especially in times of economic strain. The legislation also specifies the conditions under which retailers can receive refunds for taxes paid on qualifying fuels, enhancing support for local businesses. Compliance measures are included, requiring retailers to report on their inventory and ensure taxes are remitted appropriately after the tax-free period ends.

Summary

Senate Bill 1010 provides a 30-day tax-free period for certain motor fuel taxes applicable in Maryland, specifically targeting gasoline and special fuels aside from aviation fuel and clean-burning fuels. The bill mandates the Comptroller to announce this motor fuel tax-free period and requires qualifying retailers to ensure these tax benefits are passed on to the end consumers. Retailers benefitting from this exemption include those who sell qualifying fuels directly to end-users, thus aiming to alleviate financial stress from fuel purchasing during critical periods.

Sentiment

The general sentiment surrounding SB1010 appears to be positive, particularly amongst consumer advocacy groups and retailers who see it as a necessary measure to reduce costs during a specific critical period. Supporters argue that the bill strengthens economic assistance for families and businesses in light of rising fuel prices. However, there may be some concerns regarding the administrative burden this may place on the Comptroller's office and the qualifying retailers required to keep detailed records to comply with the new regulations.

Contention

While SB1010 has garnered support for its intention to provide financial relief, discussions among stakeholders suggest there may be challenges in ensuring compliance and fairness among retailers. Questions about the logistics of reporting and refunds could lead to contention in its implementation. Additionally, lawmakers will need to consider how to effectively communicate the benefits to consumers to ensure that the tax-free period translates into lower prices at the pump.

Companion Bills

MD HB1486

Crossfiled Motor Fuel Taxes – Tax–Free Period

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