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Ch. 717 2024 LAWS OF MARYLAND

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2–1302.1.

After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle[,]:

(1) of the sales and use tax collected under § 11–104(c) and (c–1) of this article on short–term vehicle rentals and peer–to–peer car sharing, the Comptroller shall distribute:

[(1)] (I) 45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and

[(2)] (II) the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund; AND

(2) THE COMPTROLLER SHALL DISTRIBUTE TO THE TRANSPORTATION TRUST FUND ESTABLISHED UNDER § 3–216 OF THE TRANSPORTATION ARTICLE THE SALES AND USE TAX COLLECTED THAT IS ATTRIBUTABLE TO THE SALE OF ELECTRICITY:

(I) AT AN ELECTRIC VEHICLE CHARGING STATION; OR

(II) USED TO CHARGE AN ELECTRIC VEHICLE AND IS NOT SOLD UNDER A RESIDENTIAL OR DOMESTIC RATE SCHEDULE ON FILE WITH THE PUBLIC SERVICE COMMISSION.

2–1302.3.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2–1301 THROUGH 2–1302.2 OF THIS SUBTITLE, OF THE SALES AND USE TAX COLLECTED FROM THE SALE OF ELECTRONIC SMOKING DEVICES, AS DEFINED IN § 11–104(J) OF THIS ARTICLE, THE COMPTROLLER SHALL DISTRIBUTE THE REVENUE ATTRIBUTABLE TO A TAX RATE OF 8% TO THE BLUEPRINT FOR MARYLAND’S FUTURE FUND ESTABLISHED UNDER § 5–206 OF THE EDUCATION ARTICLE.

2–1303.

After making the distributions required under §§ 2–1301 through [2–1302.2] 2–1302.3 of this subtitle, the Comptroller shall pay:

(1) revenues from the hotel surcharge into the Dorchester County Economic Development Fund established under § 10–130 of the Economic Development Article;