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Admission and Amusement Tax
Recreational activities that are carried out in
conjunction with a farm operation should be exempt from Admission and Amusement
Tax.06
Fuel Tax
We support changes in the International Fuel Tax
Agreement (IFTA) reporting system to allow semi-annual or annual reporting if
the amount owed is below a maximum level. '02
Income Tax
We promote a tax relief by way of a credit and/or a
deduction for our senior citizens who are on Social Security that would
compensate them for any major repair to their residences such as a new roof,
well or septic system. This relief would help these seniors operating on a fixed
income to maintain their homes and live within a familiar environment instead of
feeling forced to consider a nursing home or extended living residence simply
because they cannot afford the expense of a major repair. It is our desire to
see that our seniors remain independent and self reliant as long as they feel
capable. 05
Inheritance Tax
First and foremost, we strongly support the elimination
of the state inheritance tax. '04
Until then, we support taxing nieces and nephews at the previous lineal tax rate
on inherited property. '05
We support legislation to provide increased exemptions
under State law for family-owned agribusinesses. '05
Maryland Estate Tax
We recommend that the Maryland estate tax regulation be
re-coupled to the Federal estate tax deduction level. 07
We support the elimination of Maryland estate taxes on
farmland. 07
We recommend that all owners of farm properties
encumbered by agricultural and conservation easements should be exempt from the
estate tax. 08
The Maryland exemption for estate tax ($1,000,000 in
05) should apply to every estate regardless of the size of the estate. 05
In determining a Maryland Estates value for Maryland
Estate Tax purposes, the best use value used for Federal Estate Tax purposes
should be replaced with the current agricultural real estate assessment value
for all land used in or for agricultural purposes included in the estate. 06
Property Tax
We support the Maryland law that provides that lands
that are actively devoted to farm or agricultural use shall be assessed
according to that use. '05
When a farm joins an Ag Preservation District, a house
and lot on that farm have certain restrictions placed on it. This house and lot
(part of the district) should be taxed at a different rate than a single house
and lot. 05
The property tax exemption should apply to all growing
crops, whether planted directly in the earth or grown in containers indoors or
out. 08
We support a 100% tax credit on agricultural buildings.
'08
Any property that has a migratory labor camp licensed
by the Maryland Dept. of Health and Mental Hygiene should be assessed using the
Agricultural Use Assessment law. 06
Sales and Use Taxes
Maryland Farm Bureau supports the continued exemption
of agricultural items and related services from the state sales tax. 07
In order to clarify and prevent abuse of the sales tax
exemption for certain ag purchases, we recommend an affidavit to be available
for signing by the purchaser, in lieu of a tax-exempt card. '08
We believe that clothing should be tax-exempt in
Maryland. '08
Transfer Taxes & Recordation Fees
We oppose any transfer taxes and fees on transactions
in which owners of a family business change, even if the business is not sold
out-right for example within a family operation or structure. 07
User Fees, Licenses & Permits in Lieu of Taxes
We oppose the imposition of new or increased user fees,
licenses and permits as general fund enhancements. '04
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