Taxes - Sales And Use
Maryland 2020 Regular Session
21st–Century Economy Fairness Act [SB-1001]
Requiring the Comptroller to distribute the sales and use tax revenue on the sale or use of certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained electronically by the buyer or delivered by certain means; applying the sales and use tax to a sale or use of certain digital products; providing that the retail sale of a certain digital code or digital product shall be presumed to be made in the state in which a certain customer tax address is located; etc.
Sponsored by: Sen. James Rosapepe
Favorable With Amendments {999231/1 Adopted on 03/14/2020
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Gettr Maryland 2020 Regular Session
Sales and Use Tax – Exemption for Artificial Hearing Device Earmolds, Equipment, and Parts [HB-1326]
Exempting from the sales and use tax the sale of custom-made earmolds for artificial hearing devices and any other artificial hearing device-related equipment and parts; and repealing a certain sales and use tax exemption for certain obsolete artificial hearing device-related equipment.
Sponsored by: Rep. Jason Buckel
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 637 on 05/08/2020
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Maryland 2020 Regular Session
Agriculture - Maryland Healthy Soils Grant Program [HB-1176]
Establishing the Maryland Healthy Soils Grant Program to provide funds to eligible grantees to administer projects to improve the health, yield, and profitability of soils of the State; requiring the Department of Agriculture to implement and administer the Grant Program and to calculate an eligible grantee's greenhouse gas reduction per acre by using the COMET-Planner developed by certain agencies; authorizing the Governor to include $300,000 in the budget bill for the Grant Program beginning in fiscal year 2022; etc.
Sponsored by: Rep. Dana Stein
Hearing 2/21 At 1:00 P.m. on 02/10/2020
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Maryland 2020 Regular Session
State Tax Credits, Exemptions, and Deductions - Alterations and Repeal (Tax Modernization Act) [HB-1284]
Providing that certain entities may not claim certain excess tax credits as a refund under the One Maryland Economic Development Tax Credit, Maryland Cybersecurity Investment Tax Credit, More Jobs for Marylanders, and the aerospace, electronics, or defense contract tax credit programs; authorizing qualified entities to apply excess tax credit to future years; repealing certain exemptions under the inheritance and sales and use taxes; etc.
Sponsored by: Rep. David Moon
Unfavorable Report By Ways And Means on 03/11/2020
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Maryland 2020 Regular Session
Sales and Use Tax Refund - Target Redevelopment Area - Washington County [HB-1193]
Authorizing certain persons to claim a refund for the sales and use tax imposed on the sale of certain construction material and warehousing equipment purchased in years 2021 through 2025 and used solely in a certain target redevelopment area in Washington County; limiting to $500,000 the aggregate amount of sales and use tax refunds that may be issued by the Comptroller in a fiscal year; requiring the Comptroller to approve refunds on a first-come, first-served basis and to adopt certain regulations; etc.
Sponsored by: Rep. William Wivell
Hearing 3/05 At 1:00 P.m. on 02/10/2020
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Maryland 2020 Regular Session
Sales and Use Tax and Personal Property Tax - Exemptions - Data Centers [HB-1339]
Providing an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Department of Commerce for an exemption certificate for the exemption; authorizing the governing body of a county or municipal corporation to reduce or eliminate the assessment of certain personal property used in certain qualified data centers; etc.
Sponsored by: Rep. Jay Walker
Hearing 3/06 At 1:00 P.m. on 02/10/2020
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Maryland 2020 Regular Session
Sales and Use Tax and Personal Property Tax – Services, Aircraft Parts and Equipment, and Data Centers [HB-1354]
Altering the definition of "taxable service" under the sales and use tax to impose the tax on certain services; providing an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems, and for certain qualified data center personal property for use at qualified data centers; requiring the Department of Commerce to verify certain eligibility; requiring the Comptroller to issue certain certificates of eligibility; etc.
Sponsored by: Rep. Lorig Charkoudian
Favorable With Amendments {709434/1 Adopted on 03/17/2020
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Maryland 2020 Regular Session
Maryland Meals for Achievement Fund – Establishment [HB-1145]
Requiring the Comptroller to distribute certain sales and use tax revenues from snack foods to the Maryland Meals for Achievement Fund; establishing the Maryland Meals for Achievement Fund as a special, nonlapsing fund; specifying the purpose of the Fund; requiring the Department of Education to administer the Fund; requiring the State Treasurer to hold the Fund and the Comptroller to account for the Fund; specifying the contents of the Fund; specifying the purpose for which the Fund may be used; etc.
Sponsored by: Rep. Mark Chang
Hearing 2/28 At 1:00 P.m. on 02/10/2020
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Maryland 2020 Regular Session
Sales and Use Tax - Licensed Statewide Caterers - Exemption [HB-1023]
Providing an exemption from the sales and use tax for the sale of certain materials and supplies to a licensed statewide caterer if, under certain circumstances, the materials and supplies will be used by the caterer to perform a catering contract; requiring the holder of the statewide caterer's license to apply to the Comptroller for an exemption certificate in order to qualify for the exemption; etc.
Sponsored by: Sen. Alonzo Washington
Hearing 2/25 At 1:00 P.m. on 02/06/2020
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Maryland 2020 Regular Session
Coal - Tax Credits and Exemption - Repeal [HB-919]
Repealing a certain credit against the public service company franchise tax for the purchase of Maryland-mined coal during a certain year; repealing a certain credit against the State income tax that certain cogenerators or electricity suppliers may claim for the purchase of Maryland-mined coal during a certain taxable year; repealing an exemption to the sales and use tax for the sale of coal used in certain residential properties; etc.
Sponsored by: Rep. David Fraser-hidalgo
First Reading Ways And Means on 02/05/2020
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Maryland 2020 Regular Session
21st–Century Economy Fairness Act [HB-932]
Requiring the Comptroller to distribute the sales and use tax revenue from certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained by the buyer or delivered electronically; applying the sales and use tax to a sale or use of certain digital products; providing that the retail sale of a certain digital code or digital product shall be presumed to be made in the state in which a certain customer tax address is located;
stating the intent of the General Assembly; etc.
Sponsored by: Rep. Marc Korman
Vetoed By The Governor (policy) on 05/07/2020
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Maryland 2020 Regular Session
Sales and Use Tax - Peer-to-Peer Car Sharing - Sunset Repeal and Rate Alteration [SB-825]
Repealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; repealing an exemption for certain peer-to-peer car sharing programs from certain requirements that marketplace facilitators collect the sales and use tax on certain sales; altering the sales and use tax rate imposed on certain shared motor vehicles used for peer-to-peer car sharing; etc.
Sponsored by: Sen. Cory McCray
Hearing Canceled on 02/10/2020
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Maryland 2020 Regular Session
Electronic Smoking Devices - Regulation and Taxation [SB-876]
Limiting the in-person sales or distributions of vaping liquid by electronic smoking devices retailers and vape shop vendors to age-restricted areas; requiring electronic smoking devices retail licensees and vape shop vendors selling vaping liquid to post a certain sign in a certain manner; requiring a certain licensee who sells electronic smoking devices through a website to use a certain third-party age verification service for a certain purpose; etc.
Sponsored by: Sen. Brian Feldman
Hearing Canceled (finance) on 03/11/2020
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Maryland 2020 Regular Session
Sales and Use Tax - Licensed Caterers - Exemption [SB-843]
Providing an exemption from the sales and use tax for the sale of certain materials, equipment, and supplies to a certain licensed caterer if, under certain circumstances, the materials, equipment, and supplies will be used by the caterer to perform a catering contract that includes the provision of food and beverages; etc.
Sponsored by: Sen. Nancy King
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 644 on 05/08/2020
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Maryland 2020 Regular Session
Coal – Tax Credits and Exemption – Repeal [SB-902]
Repealing a certain credit against the public service company franchise tax for the purchase of Maryland-mined coal during a certain year; repealing a certain credit against the State income tax that certain cogenerators or electricity suppliers may claim for the purchase of Maryland-mined coal during a certain taxable year; repealing an exemption to the sales and use tax for the sale of coal used in certain residential properties; etc.
Sponsored by: Sen. William Smith
Hearing Canceled on 02/10/2020
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Maryland 2020 Regular Session
Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study [HB-841]
Extending the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; and requiring the Department of Legislative Services to report to the General Assembly by December 31, 2020, certain information that could assist the General Assembly in determining a fair and equitable State taxation on sales and charges made in connection with peer-to-peer car sharing.
Sponsored by: Rep. Mark Chang
Third Reading Passed (131-1) on 03/16/2020
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Maryland 2020 Regular Session
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - School Supplies and Textbooks [HB-811]
Expanding the applicability of the annual sales and use tax-free period to include certain school supplies, for items with a taxable price of $100 or less, and textbooks with a taxable price of $350 or less.
Sponsored by: Rep. Jason Buckel
Hearing 2/20 At 1:00 P.m. on 02/05/2020
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Maryland 2020 Regular Session
Peer–to–Peer Car Sharing – Sales Tax Sunset Extension and Study [SB-573]
Extending the termination provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; requiring the Department of Legislative Services to report to the General Assembly by December 31, 2020, on comparisons of certain taxes and fees in the State and in other states as they relate to short-term vehicle rental companies and peer-to-peer car sharing and any other information which may assist the General Assembly in determining equitable State taxation on certain services; etc.
Sponsored by: Sen. Cory McCray
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 567 on 05/08/2020
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Maryland 2020 Regular Session
Sales and Use Tax - Exemption - Out-of-State Nonprofit Organizations [SB-567]
Providing an exemption from the sales and use tax for sales to out-of-state nonprofit organizations for sales made in connection with and solely for use at conferences or conventions held in the State by the nonprofit organizations, related to the mission or work of the nonprofit organizations, and attended by at least 25 individuals; and requiring a nonprofit organization to file an application for an exemption certificate with the Comptroller in order to qualify for the exemption.
Sponsored by: Sen. Mary Washington
Hearing Canceled on 02/10/2020
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Maryland 2020 Regular Session
Sales and Use Tax - Exemption - Out-of-State Nonprofit Organizations [HB-730]
Providing an exemption from the sales and use tax for sales to out-of-state nonprofit organizations for sales made in connection with and solely for use at conferences or conventions held in the State by the nonprofit organizations, related to the mission or work of the nonprofit organizations, and attended by at least 25 individuals; and requiring an organization to file an application for an exemption certificate with the Comptroller in order to qualify for the exemption.
Sponsored by: Rep. Mary Ann Lisanti
Hearing 2/20 At 1:00 P.m. on 01/31/2020