Taxes - Sales And Use
Maryland 2025 Regular Session
Sales and Use Tax - Precious Metal Bullion or Coins - Exemption [HB-357]
Expanding an exemption from the sales and use tax for the sale of precious metal bullion or coins by repealing a requirement that the sale price exceed $1,000.
Sponsored by: Rep. Robin Grammer
First Reading Ways And Means on 01/16/2025
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Gettr Maryland 2025 Regular Session
Tax Relief and State Personnel Equality for Service Members Act [SB-278]
Establishing rules of interpretation related to the uniformed services; altering the rule of interpretation for "veteran"; and altering the application of certain provisions of law governing personnel and taxation to apply to all uniformed services, rather than only the armed forces.
Sponsored by: Sen. James Rosapepe
Hearing 3/25 At 1:00 P.m. (appropriations) on 03/19/2025
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Maryland 2025 Regular Session
Sales and Use Tax - Baby Products - Exemption [HB-47]
Expanding an exemption from the sales and use tax for the sale of certain baby products to include certain toilet training and child safety items, furniture, strollers, textiles, foods, and baby monitors.
Sponsored by: Rep. Sheree Sample-Hughes
Withdrawn By Sponsor on 02/10/2025
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Maryland 2025 Regular Session
Sales and Use Tax - Tax-Free Day - Veterans' Day [HB-34]
Establishing November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans; requiring an individual, in order to qualify for the exemption, to provide the vendor evidence of eligibility for the exemption; and providing that evidence of eligibility may consist of a valid driver's license or government-issued identification card that includes a notation indicating that the individual is a veteran.
Sponsored by: Rep. Nick Allen
Hearing 1/23 At 1:00 P.m. on 01/09/2025
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Maryland 2024 Regular Session
Horse Racing - Racing Facility Ownership and Construction - Racing Operations [HB-1524]
Altering the location, type, and ownership of horse racing facilities that the Maryland Stadium Authority is authorized to finance; increasing the amount of debt that the Maryland Stadium Authority may issue for certain purposes in connection with certain racing facilities; requiring the Maryland Thoroughbred Racetrack Operating Authority to prepare certain financial statements; requiring the Authority to submit a copy of any lease of the Pimlico racing facility to the Legislative Policy Committee for review and comment; etc.
Sponsored by: Rep.
Approved By The Governor - Chapter 410 on 05/09/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Rate Reduction and Services [HB-1515]
Altering the definitions of "taxable price" and "taxable service" for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services; altering the rate of the sales and use tax; altering the percentage of gross receipts from vending machine sales and from certain sales of dyed diesel fuel to which the sales and use tax is applied; altering the rate of the sales and use tax applied to certain charges made in connection with sales of alcoholic beverages; etc.
Sponsored by: Rep. David Moon
Hearing Canceled on 03/06/2024
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Maryland 2024 Regular Session
Electronic Smoking Devices - Licensure, Indoor Use, and Taxation - Alterations [HB-1414]
Altering the grounds for disciplining the holder of an electronic smoking devices license or license applicant; altering the scope of the Clean Indoor Act and other provisions of law prohibiting smoking indoors to also prohibit the use of electronic smoking devices; and increasing the sales and use tax on certain electronic smoking devices from 12% to 30%.
Sponsored by: Rep. Kris Fair
Hearing Canceled (economic Matters) on 03/04/2024
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Maryland 2024 Regular Session
Artificial Intelligence Tools - Income Tax Credit and Sales and Use Tax [HB-1294]
Prohibiting the Secretary of Commerce from issuing a tax credit certificate for the purchase of certain cybersecurity technologies or services for a taxable year beginning after December 31, 2023; altering the definition of "digital product" under the State sales and use tax to include certain artificial intelligence tools; allowing a credit against the State income tax for costs paid or incurred by a qualified buyer for certain artificial intelligence tools; etc.
Sponsored by: Rep. Caylin Young
First Reading Ways And Means on 02/09/2024
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Maryland 2024 Regular Session
Consumer and Display Fireworks – Regulation and Tax [HB-1443]
Authorizing the sale and possession of certain consumer fireworks, subject to certain requirements and restrictions; altering certain provisions to establish that certain provisions authorizing the State Fire Marshal to issue a certain permit relating to fireworks apply only to certain display fireworks; establishing a certain sales and use tax rate for certain fireworks; and requiring the revenue from a certain tax to be distributed to certain funds.
Sponsored by: Rep. Kevin Hornberger
Unfavorable Report By Economic Matters on 03/12/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Precious Metal Bullion or Coins - Exemption [HB-1322]
Expanding an exemption from the sales and use tax for the sale of precious metal bullion or coins by repealing a requirement that the sale price exceed $1,000.
Sponsored by: Rep. Nicholaus Kipke
First Reading Ways And Means on 02/09/2024
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Maryland 2024 Regular Session
Sales and Use Tax – Electricity to Charge Electric Vehicles – Transportation Trust Fund [HB-1280]
Requiring the Comptroller to distribute to the Transportation Trust Fund revenue from the sales and use tax that is attributable to the sale of electricity used to charge an electric vehicle at an electric vehicle charging station or used to charge an electric vehicle and is not sold under a residential or domestic rate schedule on file with the Public Service Commission; etc.
Sponsored by: Rep. Nicholaus Kipke
First Reading Ways And Means And Economic Matters on 02/08/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Electric Bicycles and Electric Low Speed Scooters - Exemption [HB-1075]
Providing that the sales and use tax does not apply to a sale of a certain electric bicycle or a certain electric low speed scooter from July 1, 2024, through June 30, 2029; and requiring, on or before December 31 each year, the Comptroller to submit a report to the General Assembly on the amount of forgone sales and use tax revenue attributable to the exemption.
Sponsored by: Rep. Robbyn Lewis
First Reading Ways And Means on 02/07/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Alcoholic Beverages - Rate Alteration [HB-1072]
Increasing the rate of the sales and use tax from 9% to 10% applied to certain sales of alcoholic beverages.
Sponsored by: Rep. Ben Barnes
Hearing 2/27 At 1:00 P.m. on 02/09/2024
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Maryland 2024 Regular Session
Sales and Use Tax – Electricity to Charge Electric Vehicles – Transportation Trust Fund [SB-1076]
Requiring the Comptroller to distribute to the Transportation Trust Fund revenue from the sales and use tax that is attributable to the sale of electricity used to charge an electric vehicle at an electric vehicle charging station or used to charge an electric vehicle and is not sold under a residential or domestic rate schedule on file with the Public Service Commission; requiring the Comptroller to determine, on or before December 31, 2024, a method of calculating certain sales and use taxes and to distribute the taxes in a certain manner; etc.
Sponsored by: Sen. Paul Corderman
Hearing Canceled (ways And Means) on 03/28/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Taxable Price - Exemption for Trade-in Value of Portable Electronics [SB-877]
Altering, for purposes of provisions of law concerning the sales and use tax, the definition of "taxable price" to exclude the value of credit provided for a trade-in of certain portable electronics accepted in partial payment, if the value of the credit is separately stated on the invoice, bill of sale, or similar document provided to the purchaser.
Sponsored by: Sen. Katherine Klausmeier
Hearing 2/21 At 1:00 P.m. on 02/06/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Taxable Price - Exemption for Trade-in Value of Portable Electronics [HB-868]
Altering, for purposes of provisions of law concerning the sales and use tax, the definition of "taxable price" to exclude the value of credit provided for a trade-in of certain portable electronics accepted in partial payment under certain circumstances.
Sponsored by: Rep. Eric Ebersole
First Reading Ways And Means on 02/02/2024
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Maryland 2024 Regular Session
Sales and Use Tax Exemption – Qualified Data Center Personal Property – Eligibility [HB-905]
Altering, for purposes of eligibility for an exemption from the sales and use tax for qualified data center personal property, the definition of "qualified data center" so as to require the payment of certain prevailing wages, employment of certain apprentices, installation of certain battery storage, incorporation of on-site solar energy generation to the extent practicable, and purchase of a certain percentage of energy demanded by the data center from certain wind-based generators or solar renewable energy credits.
Sponsored by: Rep. Lorig Charkoudian
Hearing Canceled (ways And Means) on 02/08/2024
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Maryland 2024 Regular Session
Community Reinvestment and Repair Fund - Funding (Maryland Reparations Act of 2024) [SB-622]
Requiring that a certain amount of revenue from the State individual income tax and Maryland estate tax be distributed to the Community Reinvestment and Repair Fund; altering the rates and rate brackets under the State income tax on certain income of individuals; providing for an additional State individual income tax rate on the net capital gains of individuals; altering a certain limit on the unified credit used for determining the Maryland estate tax; increasing the rate of the sales and use tax for cannabis from 9% to 14%; etc.
Sponsored by: Sen. Jill Carter
Hearing 2/14 At 1:00 P.m. on 01/29/2024
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Maryland 2024 Regular Session
Sales and Use Tax - Baby Products - Exemption [HB-606]
Expanding an exemption from the sales and use tax for the sale of certain baby products to include certain toilet training and child safety items, furniture, strollers, textiles, foods, and baby monitors.
Sponsored by: Rep. Sheree Sample-Hughes
First Reading Ways And Means on 01/25/2024
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Maryland 2024 Regular Session
Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Extension of Sunset [SB-574]
Repealing a certain reporting requirement relating to 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 extending the termination date of the exemption from June 30, 2025, to June 30, 2030.
Sponsored by: Sen. Joanne Benson
Approved By The Governor - Chapter 958 on 05/16/2024