Taxes - Sales And Use
Maryland 2024 Regular Session
Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption [SB-580]
[Taxes ]
[Nonprofit ]
Providing that the sales and use tax does not apply to a sale by a nonprofit organization that maintains a memorial on property that is owned by the State if the proceeds of the sale are used to maintain a memorial on property that is owned by the State.
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Gettr Maryland 2024 Regular Session
Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Extension of Sunset [HB-557]
[Taxes ]
[Transportation and Motor Vehicles ]
[Aerospace ]
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 to June 30, 2030.
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Maryland 2024 Regular Session
Sales and Use Tax - Tax-Free Day - Veterans' Day [SB-176]
[Taxes ]
[Veterans ]
[Consumer Protection ]
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.
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Maryland 2023 Regular Session
Sales and Use Tax - Exemption for Hearing Aid Products [HB-925]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
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.
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Maryland 2023 Regular Session
Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized [HB-1064]
[Taxes ]
[Real Estate ]
[Property Tax ]
Applying the sales and use tax to a sale or use of certain home amenity rentals; and authorizing a county or municipality to impose a certain home amenity rental tax under certain circumstances and subject to certain limitations.
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Maryland 2023 Regular Session
Sales and Use Tax - Precious Metal Bullion or Coins - Exemption [HB-1169]
[Taxes ]
[Finance ]
[Consumer Protection ]
Expanding an exemption from the sales and use tax for the sale of precious metal bullion or coins under certain circumstances.
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Maryland 2023 Regular Session
Sales and Use Tax - Rate Reduction [HB-1094]
[Taxes ]
[Alcoholic Beverages ]
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.
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Maryland 2023 Regular Session
Sales and Use Tax - Exemption for Energy for Residential Use - Alteration [HB-866]
[Energy ]
[Taxes ]
[Housing ]
[Consumer Protection ]
Exempting the sale of electricity, steam, or artificial or natural gas for use in cooperative housing or apartments from the sales and use tax.
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Maryland 2023 Regular Session
Office of Statewide Broadband - Study of Broadband Expansion Incentives [SB-547]
[Telecommunications ]
[Technology and Innovation ]
[Housing ]
[Infrastructure ]
[Economic Development ]
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.
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Maryland 2023 Regular Session
Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized [SB-691]
[Taxes ]
[Real Estate ]
[Property Tax ]
Applying the sales and use tax to a sale or use of certain home amenity rentals; and authorizing a county or municipality to impose a certain home amenity rental tax under certain circumstances and subject to certain limitations.
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Maryland 2023 Regular Session
Sales and Use Tax - Electricity for Agricultural Purposes - Exemption [SB-640]
[Agriculture ]
[Taxes ]
[Energy ]
[Small Business ]
Providing an exemption from the sales and use tax for the sale of electricity used for agricultural purposes under certain circumstances.
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Maryland 2023 Regular Session
Sales and Use Tax - Electricity for Agricultural Purposes - Study and Report [HB-678]
[Agriculture ]
[Taxes ]
[Energy ]
[Budget and Spending ]
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.
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Maryland 2023 Regular Session
Cannabis Reform [HB-556]
[Cannabis ]
[Taxes ]
[Alcoholic Beverages ]
[Public Health ]
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.
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Maryland 2023 Regular Session
Office of Statewide Broadband - Study of Broadband Expansion Incentives [HB-551]
[Telecommunications ]
[Technology and Innovation ]
[Community Development ]
[Economic Development ]
[Housing ]
[Infrastructure ]
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.
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Maryland 2023 Regular Session
Cannabis Reform [SB-516]
[Cannabis ]
[Alcoholic Beverages ]
[Taxes ]
[Public Health ]
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.
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Maryland 2023 Regular Session
Sales and Use Tax - Tax-Free Period - Winter Weather Shopping for Students [HB-445]
[Taxes ]
[Education ]
[Consumer Protection ]
Establishing a tax-free period of 7 days beginning the first Sunday in January each year during which the purchase of winter weather clothing, footwear, and accessories is exempt from the sales and use tax, subject to certain limitations.
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Maryland 2023 Regular Session
Sales and Use Tax - Musical Instruments - Exemption [SB-314]
[Taxes ]
[Education ]
[Arts and Culture ]
[Consumer Protection ]
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.
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Maryland 2023 Regular Session
Sales and Use Tax Exemption - Redevelopment Areas in Baltimore County - Sunset Extension [HB-237]
[Taxes ]
[Construction ]
[Economic Development ]
[Property Tax ]
Extending, until July 1, 2036, the termination date applicable to an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain target redevelopment area in Baltimore County.
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Maryland 2023 Regular Session
Sales and Use Tax – Secondhand Apparel – Exemption [SB-219]
[Taxes ]
[Consumer Protection ]
Providing an exemption from the sales and use tax for the sale of secondhand apparel if the taxable price of the secondhand apparel is $20 or less.
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Maryland 2023 Regular Session
Sales and Use Tax Exemption - Redevelopment Areas in Baltimore County - Sunset Extension [SB-174]
[Taxes ]
[Construction ]
[Economic Development ]
[Real Estate ]
[Community Development ]
Extending, until June 30, 2036, the termination date applicable to an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain target redevelopment area in Baltimore County.