Taxes - Sales And Use
Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [SB-1103]
Designating, beginning in calendar year 2016, the last 7 days of August through the first 7 days of September of each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of specified textbooks purchased by specified individuals; designating, beginning in calendar year 2017, an additional tax-free period during the last 14 days of January for return-to-school textbook shopping in Maryland; and defining a specified term.
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Gettr Maryland 2016 Regular Session
Baltimore County - Sales and Use Tax Exemption - Redevelopment Areas [SB-1062]
Providing an exemption from the sales and use tax for specified construction material or warehousing equipment purchased for use in a specified target redevelopment area in Baltimore County under specified circumstances; requiring a buyer claiming the exemption to provide to the vendor evidence of eligibility issued by the Comptroller; etc.
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Maryland 2016 Regular Session
Sales and Use Tax - Casual and Isolated Sales - Exemption Amount [HB-932]
Increasing from $1,000 to $5,000 the amount of the sales price of specified sales that are eligible for an exemption under the sales and use tax for casual and isolated sales.
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Maryland 2016 Regular Session
Electronic Smoking Devices - Regulation and Taxation [HB-861]
Altering specified definitions and defining specified terms for the purpose of applying specified provisions of law regulating the sale, manufacture, distribution, possession, and use of cigarettes and tobacco products and paraphernalia to electronic smoking devices; altering the definition of "cigarette" for the purpose of applying the provisions of law related to the tobacco tax to the sale of electronic smoking devices; repealing an obsolete provision of law; and making conforming changes.
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Maryland 2016 Regular Session
Sales and Use Tax - Diapers - Exemption [HB-807]
Providing an exemption from the sales and use tax for the sale of diapers; and providing for a delayed effective date.
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Maryland 2016 Regular Session
Sales and Use Tax - Baby Diapers - Exemption [HB-784]
Providing an exemption from the sales and use tax for the sale of baby diapers.
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Maryland 2016 Regular Session
Sales and Use Tax - Exemptions - Girl Scouts and Boy Scouts [HB-719]
Exempting from the sales and use tax a sale by a chartered organization of the Boy Scouts of America or a scout unit chartered by a local council of the Boy Scouts of America in the State, or by a troop of the Girl Scouts of the USA.
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Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Period - Emergency Preparedness Equipment [HB-694]
Establishing a tax-free period each year during which a specified sales and use tax exemption for the sale of specified emergency preparedness items is provided; requiring the Executive Director of the Maryland Emergency Management Agency to publish a specified list on or before January 1, 2017; authorizing the Executive Director to amend a specified list under specified circumstances; defining specified terms; and providing for the termination of the Act.
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Maryland 2016 Regular Session
Alcoholic Beverages - Distribution and Sales Tax Revenues [HB-598]
Authorizing the Montgomery County Department of Liquor Control to authorize the wholesale distribution of beer in the county to a person who purchases a franchise interest from the county; authorizing the Department to sell its interest in a dispensary to a person who holds or is eligible to hold a specified license; requiring the purchase to be by public auction; prohibiting the Department from selling its interest in more than a 25 dispensaries, and many not convey more than one dispensary location to any person; etc.
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Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-544]
Designating, beginning in calendar year 2016, the last 7 days of August through the first 7 days of September of each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of specified textbooks purchased by specified individuals; designating, beginning in calendar year 2017, an additional tax-free period during the last 14 days of January for return-to-school textbook shopping in Maryland; and defining a specified term.
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Trade-Ins and Core Charges [HB-540]
Altering the definition of taxable price for purposes of the sales and use tax to exclude the value of used components, parts, or batteries received from the purchaser of a component, part, or battery for an automobile, a truck, or a marine engine; etc.
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Energy for Homeowners Association [HB-405]
Exempting from the sales and use tax sales of electricity, steam, or artificial or natural gas to a homeowners association for use in property owned or maintained by the homeowners association; and requiring the Comptroller, on or before October 1, 2016, to provide specified information on the Comptroller's Web site.
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Maryland 2016 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [HB-313]
Providing an exemption from the sales and use tax for materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft.
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Sales by Out-of-State Vendors [HB-267]
Establishing a sales and use tax exemption for specified sales made by specified out-of-state vendors under specified circumstances.
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Maryland 2016 Regular Session
Sales and Use Tax - Short-Term Vehicle Rentals - Rates [HB-165]
Altering the sales and use tax rates for all short-term vehicle rentals to be 11% of the taxable price.
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Maryland 2016 Regular Session
Marijuana CONTRol (Cannabis Oversight and Nondiscrimination through Taxation, Regulation, and Legalization) Act of 2016 [HB-1580]
Repealing specified criminal and civil prohibitions against the use and possession of marijuana; establishing specified exemptions from prosecution for specified persons for using, obtaining, purchasing, transporting, or possessing marijuana under specified circumstances; providing exemptions from prosecution for specified retailers, marijuana product manufacturers, marijuana cultivation facilities, and safety compliance facilities under specified circumstances; establishing a specified affirmative defense; etc.
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Maryland 2016 Regular Session
Baltimore County - Sales and Use Tax Exemption - Redevelopment Areas [HB-1533]
Providing an exemption from the sales and use tax for specified construction material or warehousing equipment purchased for use in a specified target redevelopment area in Baltimore County under specified circumstances; requiring a buyer claiming the exemption to provide to the vendor evidence of eligibility issued by the Comptroller; etc.
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Maryland 2016 Regular Session
Sales and Use Tax - Diapers - Exemption [HB-1510]
Exempting from the sales and use tax the sale of diapers.
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Maryland 2016 Regular Session
Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging [HB-1361]
Imposing the State sales and use tax and specified hotel rental taxes on limited residential lodging transactions booked through a hosting platform; requiring specified hosting platforms to register with the Comptroller and to collect and remit the State sales and use tax and specified limited residential lodging taxes; requiring the Comptroller to distribute the limited residential lodging tax revenue in the same manner as hotel rental tax revenue; applying the Act to limited residential lodgings booked after October 1, 2016; etc.
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Bluetooth Headset or Hands-Free Device [HB-1321]
Providing an exemption under the sales and use tax for the sale of a Bluetooth headset or consumer electronic device designed to aid in hands-free device use while driving under specified circumstances; and terminating the Act after June 30, 2019.