Sales and Use Tax - Tax-Free Day - Veterans' Day [SB-176]
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.
SB-176: Sales and Use Tax - Tax-Free Day - Veterans' Day
Sponsored by: Sen. Benjamin Brooks
First Reading Budget And Taxation on 01/10/2024
Sales and Use Tax - Exemption for Hearing Aid Products [HB-925]
Expanding an exemption from the sales and use tax for the sale of certain hearing aid products to include certain batteries, transmitter and receiver systems, in-ear monitors, supplies, and accessories; and repealing as redundant a certain exemption from the sales and use tax for certain hearing aid products.
HB-925: Sales and Use Tax - Exemption for Hearing Aid Products
Sponsored by: Rep. Jason Buckel
First Reading Ways And Means on 02/10/2023
Sales and Use Tax - Rate Reduction [HB-1094]
Altering the maximum rate of the admissions and amusement tax that a county or municipal corporation may set for gross receipts that are also subject to the State sales and use tax; altering the rate of the sales and use tax; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate is applied; altering the rate of the sales and use tax applied to certain charges made in connection with sales of alcoholic beverages and sales of dyed diesel fuel; etc.
HB-1094: Sales and Use Tax - Rate Reduction
Sponsored by: Rep. Nicholaus Kipke
First Reading Ways And Means on 02/10/2023
Office of Statewide Broadband - Study of Broadband Expansion Incentives [SB-547]
Requiring the Office of Statewide Broadband within the Department of Housing and Community Development to conduct a study of broadband services, service providers, infrastructure, and private network investors and submit its findings and recommendations to the Governor and the General Assembly on or before January 1, 2024.
SB-547: Office of Statewide Broadband - Study of Broadband Expansion Incentives
Sponsored by: Sen. James Rosapepe
Third Reading Passed (47-0) on 04/06/2023
Sales and Use Tax - Electricity for Agricultural Purposes - Study and Report [HB-678]
Requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly by December 15, 2023, on exempting from the sales and use tax electricity used for agricultural purposes such as raising livestock or poultry, preparing, irrigating, or tending the soil, or planting, maintaining, or transporting seeds or crops; and requiring the report to include an estimate of the fiscal impact of the exemption.
HB-678: Sales and Use Tax - Electricity for Agricultural Purposes - Study and Report
Sponsored by: Rep. Steven Arentz
Favorable With Amendments Report By Ways And Means on 04/10/2023
Cannabis Reform [HB-556]
Renaming the Alcohol and Tobacco Commission to be the Alcohol, Tobacco, and Cannabis Commission; establishing the Maryland Cannabis Administration as an independent unit of State government; establishing a regulatory and licensing system for adult-use cannabis; imposing a sales and use tax of 9% on the sale of cannabis; requiring the Administration, by July 1, 2023, to convert medical cannabis licenses to licenses to operate a medical and adult-use cannabis business; etc.
HB-556: Cannabis Reform
Sponsored by: Rep. Vanessa Atterbeary
Approved By The Governor - Chapter 254 on 05/03/2023
Office of Statewide Broadband - Study of Broadband Expansion Incentives [HB-551]
Requiring the Office of Statewide Broadband within the Department of Housing and Community Development to conduct a study as to how the State can incentivize broadband service providers to expand broadband infrastructure to communities that are unserved or underserved; and requiring the Office to submit its findings and recommendations to the Governor and the General Assembly by January 1, 2024.
HB-551: Office of Statewide Broadband - Study of Broadband Expansion Incentives
Sponsored by: Rep. Dana Stein
Approved By The Governor - Chapter 440 on 05/08/2023
Cannabis Reform [SB-516]
Renaming the Alcohol and Tobacco Commission to be the Alcohol, Tobacco, and Cannabis Commission; establishing the Maryland Cannabis Administration as an independent unit of State government; establishing a regulatory and licensing system for adult-use cannabis; imposing the sales and use tax on the sale of adult-use cannabis at 9%; requiring the Administration, on or before July 1 2023, to convert medical cannabis licenses to licenses to operate a medical and adult-use cannabis business; etc.
SB-516: Cannabis Reform
Sponsored by: Sen. Brian Feldman
Approved By The Governor - Chapter 255 on 05/03/2023
Sales and Use Tax - Musical Instruments - Exemption [SB-314]
Exempting the sale or rental of musical instruments to be used by students in elementary school, a secondary school, or a postsecondary institution, or is registered with a local school system as receiving home instruction from the sales and use tax.
SB-314: Sales and Use Tax - Musical Instruments - Exemption
Sponsored by: Sen. Johnny Salling
Hearing 2/08 At 1:00 P.m. on 01/30/2023