Retail Sales and Use Tax; exemption, nonprofits, limited liability companies. (HB1950)

Introduced By

Del. Michael Webert (R-Marshall)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Retail sales and use tax exemption; nonprofits; limited liability companies. Provides that, for purposes of the retail sales and use tax exemption for nonprofit organizations, the exemption is available to a single member limited liability company whose sole member is a nonprofit organization. Read the Bill »


Bill Has Passed


01/06/2019Prefiled and ordered printed; offered 01/09/19 19101479D
01/06/2019Referred to Committee on Finance
01/12/2019Impact statement from TAX (HB1950)
01/21/2019House committee, floor amendments and substitutes offered
01/21/2019Reported from Finance with substitute (22-Y 0-N) (see vote tally)
01/21/2019Committee substitute printed 19104854D-H1
01/23/2019Read first time
01/24/2019Read second time
01/24/2019Committee substitute agreed to 19104854D-H1
01/24/2019Engrossed by House - committee substitute HB1950H1
01/25/2019Read third time and passed House BLOCK VOTE (97-Y 0-N)
01/25/2019VOTE: BLOCK VOTE PASSAGE (97-Y 0-N) (see vote tally)
01/28/2019Constitutional reading dispensed
01/28/2019Referred to Committee on Finance
02/04/2019Impact statement from TAX (HB1950H1)
02/05/2019Reported from Finance (13-Y 0-N) (see vote tally)
02/06/2019Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/07/2019Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/07/2019Read third time
02/07/2019Passed Senate (40-Y 0-N) (see vote tally)
02/11/2019Bill text as passed House and Senate (HB1950ER)
02/11/2019Signed by Speaker
02/11/2019Signed by President
02/12/2019G Governor's Action Deadline Midnight, February 18, 2019
02/12/2019Enrolled Bill communicated to Governor on February 12, 2019
02/12/2019Impact statement from TAX (HB1950ER)
02/12/2019G Governor's Action Deadline Midnight, February 19, 2019
02/15/2019G Approved by Governor-Chapter 20 (effective 7/1/19)
02/15/2019G Acts of Assembly Chapter text (CHAP0020)