Taxes - Sales And Use
Maryland 2017 Regular Session
Excise Tax and Sales Tax - Cannabis [HB-1186]
Establishing a tax on specified sales of cannabis; providing for the distribution of cannabis tax revenues; establishing specified tax rates on the sale of cannabis; excluding specified sales of cannabis from the tax; requiring cannabis tax revenue to be appropriated in a specified manner; requiring the State Comptroller to administer the cannabis excise tax and adopt specified regulations; establishing the Cannabis Tax Distribution Fund as a special, nonlapsing fund to provide supplemental funding for specified programs and purposes, etc.
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Gettr Maryland 2017 Regular Session
Sales and Use Tax - Exemption - All-Terrain or Utility-Terrain Vehicles for Agricultural Purposes [HB-1112]
Providing an exemption from the sales and use tax for the sale of an all-terrain or utility-terrain vehicle when purchased by a farmer and used exclusively for an agricultural purpose on the farmer's property.
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Maryland 2017 Regular Session
Excise Tax and Sales Tax - Cannabis [SB-927]
Establishing an excise tax on specified sales of cannabis; providing for the distribution of cannabis excise tax revenues; establishing specified excise tax rates on the sale of cannabis; excluding specified sales of cannabis from the excise tax; requiring the State Comptroller to administer the cannabis excise tax and adopt specified regulations; establishing the Cannabis Tax Distribution Fund as a special, nonlapsing fund to provide supplemental funding for specified programs and purposes; etc.
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Maryland 2017 Regular Session
Main Street Fairness Act of 2017 [SB-855]
Altering the definition of "engage in the business of an out-of-state vendor", for purposes of establishing nexus under the sales and use tax law, to include vendors who sell or deliver, during the preceding four quarterly periods, tangible personal property or taxable services to customers in the State if the cumulative gross receipts are greater than $10,000 or the sales or deliveries are made in at least 200 separate transactions.
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Maryland 2017 Regular Session
Sales and Use Tax - Exemption - Sales by Nonprofit Organizations Raising Funds to Assist Veterans [HB-922]
Providing that the sales and use tax does not apply to a specified sale by a nonprofit organization whose principal focus is to raise funds to assist specified veterans, if no less than 88% of the proceeds of the sale are used to assist those veterans.
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Maryland 2017 Regular Session
Sales and Use Tax - Exemptions - Girl Scouts and Boy Scouts [SB-748]
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 2017 Regular Session
Sales and Use Tax - Exemption - All-Terrain or Utility-Terrain Vehicles for Agricultural Purposes [SB-720]
Providing an exemption from the sales and use tax for the sale of an all-terrain or utility-terrain vehicle when purchased by a farmer and used exclusively for an agricultural purpose on the farmer's property.
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Maryland 2017 Regular Session
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Backpacks and Bookbags [SB-622]
Altering a specified sales and use tax exemption to include the first $40 of the taxable price of any backpack or bookbag during a designated sales tax-free period for back-to-school shopping, subject to specified limitations.
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Maryland 2017 Regular Session
Sales and Use Tax - Exemptions - Girl Scouts and Boy Scouts [HB-796]
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 2017 Regular Session
Sales and Use Tax - Light Rail Vehicles - Exemption [HB-713]
Providing an exemption from the sales and use tax for the sale of light rail transit vehicles and related equipment if the vehicles will be used to provide service on the Purple Line in Montgomery County and Prince George's County.
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Maryland 2017 Regular Session
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Extension [HB-728]
Extending from 7 to 9 days a specified annual period in August for back-to-school shopping during which a specified sales and use tax exemption applies to specified clothing or footwear.
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Maryland 2017 Regular Session
Cannabis - Use of State Revenues [HB-657]
Stating the intent of the General Assembly that, if the State imposes a tax on medical or nonmedical cannabis, all revenues from the tax will be deposited into the Education Trust Fund.
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Maryland 2017 Regular Session
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Backpacks and Bookbags [HB-530]
Altering a specified sales and use tax exemption to include the first $40 of the taxable price of any backpack or bookbag during a designated sales tax-free period for back-to-school shopping, subject to specified limitations.
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Maryland 2017 Regular Session
Sales and Use Tax - Exemption - Service Performed by Person Practicing Engineering [HB-470]
Providing a specified exemption from the sales and use tax for the sale of a service performed by a person practicing engineering.
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Maryland 2017 Regular Session
Taxpayer Protection Act [HB-424]
Prohibiting a person from employing an individual not registered with the State Board of Individual Tax Preparers to provide specified tax preparation services; authorizing specified employees of the Comptroller's Office to act as police officers when enforcing specified laws; authorizing an injunction, under specified circumstances, to prohibit specified persons from acting as income tax return preparers; etc.
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Maryland 2017 Regular Session
Taxpayer Protection Act [SB-304]
Prohibiting a person from employing an individual not registered with the State Board of Individual Tax Preparers to provide specified tax preparation services; providing specified employees of the Field Enforcement Bureau of the Comptroller's Office with specified police powers when enforcing specified laws; authorizing the Attorney General to bring a specified civil action to enjoin a person from acting as an income tax preparer under specified circumstances; imposing a penalty on specified income tax preparers for specified offenses; etc.
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Maryland 2017 Regular Session
Sales and Use Tax - Declaration of Legislative Intent - Services [SB-235]
Clarifying that the sales tax applies to a security service by a detective who is authorized to provide private detective services under specified provisions of law; declaring the intent of the General Assembly regarding the application of the sales tax to taxable services; clarifying that the Comptroller is prohibited from imposing the sales tax on specified services; applying the Act retroactively; etc.
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Maryland 2017 Regular Session
Sales and Use Tax - Exemption - Electricity Consumption by Small Business Located in Qualified Distressed County [HB-223]
Providing that the sales and use tax does not apply to the sale of electricity used to operate a specified small business located in a specified qualified distressed county.
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Maryland 2017 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [SB-159]
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; and requiring the Comptroller to report to the General Assembly, on or before December 31 each year, the amount of sales and use tax revenue lost from the specified exemption and any change to the number of aviation technicians employed in the State as a result of the specified exemption.
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Maryland 2017 Regular Session
Sales and Use Tax - Alcoholic Beverages - Rate Reduction [SB-157]
Altering the rate of the sales and use tax applied to specified sales of alcoholic beverages.