§ 11-105

# (a)

# (1)

Except as provided in subsections (b), (c), and (d) of this section, a vendor who timely files a sales and use tax return is allowed, for the expense of collecting and paying the tax, a credit equal to 0.9% of the gross amount of sales and use tax that the vendor is to pay to the Comptroller.

# (2)

The credit allowed under this section does not apply to any sales and use tax that a vendor is required to pay to the Comptroller for any purchase or use that the vendor makes that is subject to the tax.

# (b)

# (1)

Subject to paragraph (2) of this subsection, the credit allowed under this section is 1.2% of the first $6,000 of the gross amount of sales and use tax that the vendor is to pay with each return.

# (2)

For a vendor who files or is eligible to file a consolidated return under § 11–502 of this title, the credit allowed under paragraph (1) of this subsection is 1.2% of the first $6,000 of the gross amount of sales and use tax that the vendor is or would be required to pay with the consolidated return.

# (c)

# (1)

The credit allowed under subsection (a) of this section may not exceed $500 for each return.

# (2)

For a vendor who files or is eligible to file a consolidated return under § 11–502 of this title, the total maximum credit that the vendor is allowed under this section for all returns filed for any period is $500.

# (d)

# (1)

(i) In this subsection the following words have the meanings indicated.

(ii) “Qualified job training organization” means an organization that:
1. is located in the State;
2. is exempt from taxation under § 501(c)(3) of the Internal Revenue Code;
3. conducts retail sales of donated items;
4. provides job training and employment services to individuals with workplace disadvantages or disabilities; and
5. uses a majority of its revenue for job training and job placement programs:
A. that assist individuals with growth in employment hours;
B. for individuals with low income, workplace disadvantages, disabilities, or barriers to employment; or
C. for veterans.

(iii) “Secretary” means the Secretary of Labor.

# (2)

(i) Subject to subparagraphs (ii) and (iii) of this paragraph, a vendor who is a qualified job training organization certified under paragraph (3) of this subsection and timely files a sales and use tax return is allowed a credit equal to 100% of the gross amount of sales and use tax that the vendor is to pay to the Comptroller.

(ii) A vendor who claims a credit under subparagraph (i) of this paragraph may not claim a credit under subsections (a) through (c) of this section.

(iii) For any calendar year, the total amount of credits that a vendor may claim may not exceed $100,000.

# (3)

(i) A vendor may apply to the Secretary to be certified as a qualified job training organization.

(ii) Within 30 days of receiving the application, the Secretary shall review the application and if the vendor:
1. is determined to be a qualified job training organization, certify the vendor as a qualified job training organization and notify the vendor and the Comptroller; or
2. is determined not to be a qualified job training organization, notify the vendor.

# (4)

On or before January 31 each year, a vendor who claims a credit under this subsection shall submit to the Secretary a report that includes, for the previous calendar year:

(i) the amount of credits claimed;

(ii) the amount spent by the vendor on job training and employment services; and

(iii) the number of individuals receiving job training and employment services.

# (5)

The Comptroller shall adopt regulations to implement this subsection.