Taxes - Sales And Use
Maryland 2023 Regular Session
Sales and Use Tax - Secondhand Apparel - Exemption [HB-187]
[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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Gettr Maryland 2023 Regular Session
Sales and Use Tax - Tax-Free Period - Spring School Shopping [SB-20]
[Taxes ]
[Consumer Protection ]
[Education ]
Establishing a 7-day tax-free period beginning March 21 of each year during which the purchase of certain clothing and footwear and a certain portion of the taxable price of certain backpacks and bookbags is exempt from the sales and use tax.
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Maryland 2023 Regular Session
Sales and Use Tax – Alteration of Rate Due to Inflation [HB-67]
[Taxes ]
[Inflation ]
[Consumer Protection ]
Decreasing, from 6% to 5%, the sales and use tax rate for a 12-month period beginning July 1 if a certain inflation rate, as determined by the Comptroller, is at least 6%.
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Maryland 2023 Regular Session
Sales and Use Tax - Musical Instruments - Exemption [HB-24]
[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 2022 Regular Session
Blueprint for Maryland's Future - Implementation Plans and Funds - Alterations [HB-1450]
[Education ]
[Funding ]
[Grants ]
[Budget and Spending ]
[Poverty ]
[Children and Youth ]
Expanding the uses for certain grants under the Concentration of Poverty Grant Program; requiring the State Department of Education to collect certain data and submit a certain report by December 1, 2022; requiring the governing body of each county to appropriate a certain amount of funds to the school operating budgets for fiscal year 2023; requiring the Accountability and Implementation Board to release certain funds withheld from a local school system for fiscal year 2023 if a certain condition is met; etc.
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Maryland 2022 Regular Session
Sales and Use Tax - Alteration of Rate Due to Inflation [HB-1405]
[Taxes ]
[Inflation ]
[Consumer Protection ]
Decreasing, from 6% to 5%, the sales and use tax rate for a 12-month period beginning July 1 if a certain inflation rate, as determined by the Comptroller, is at least 6%.
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Maryland 2022 Regular Session
Sales and Use Tax – Vendor Collection Credit – Alteration [HB-1264]
[Taxes ]
[Small Business ]
[Labor, Jobs, Employment ]
[Economic Development ]
Repealing the limitation on the total amount of the credit allowed for the expense of collecting and paying the sales and use tax that a qualified job training organization may claim during a calendar year.
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Maryland 2022 Regular Session
Sales and Use Tax - Previously Purchased or Owned Personal Property - Exemption [HB-1197]
[Taxes ]
[Consumer Protection ]
[Property Tax ]
Exempting a retail sale or use of tangible personal property that was previously purchased or owned by a person other than the vendor from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Diabetic Care Products - Exemption [HB-1151]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
Exempting certain diabetic care products from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Electricity for Agricultural Purposes - Exemption [HB-1002]
[Agriculture ]
[Taxes ]
[Energy ]
Exempting from the sales and use tax the sale of 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.
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Maryland 2022 Regular Session
Sales and Use Tax - Electricity for Agricultural Purposes - Exemption [SB-800]
[Agriculture ]
[Taxes ]
[Energy ]
Exempting from the sales and use tax the sale of electricity used for agricultural purposes under certain circumstances.
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Maryland 2022 Regular Session
Goodwill Excel Center - Appropriation [SB-798]
[Budget and Spending ]
[Education ]
[Funding ]
Requiring the Governor, for each of fiscal years 2024 and 2025, to include in the annual budget bill an appropriation of $500,000 to the Goodwill Excel Center.
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Maryland 2022 Regular Session
Cannabis Reform [SB-833]
[Cannabis ]
[Small Business ]
[Crime ]
[Economic Development ]
[Law Enforcement ]
Requiring the Natalie M. LaPrade Medical Cannabis Commission to conduct a baseline study of cannabis use in the State; establishing the Cannabis Business Assistance Fund in the Department of Commerce to provide assistance to small, minority, and women-owned businesses entering the adult-use cannabis industry; altering certain provisions relating to penalties, charging procedures, expungement, shielding, and sentencing for certain marijuana-related offenses; legalizing the use and possession of marijuana under certain circumstances; etc.
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Maryland 2022 Regular Session
Repeal the Netflix Tax Act of 2022 [SB-735]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
Repealing the application of the sales and use tax to certain digital codes and digital products.
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Maryland 2022 Regular Session
Sales and Use Tax - Digital Product - Definition [SB-723]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
Altering the definition of "digital product" for purposes of the application of the sales and use tax to exclude certain products where the purchaser has a certain property interest and certain types of computer software.
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Maryland 2022 Regular Session
Cannabis – Legalization and Regulation (Cannabis Legalization and Reparations for the War on Drugs Act) [SB-692]
[Cannabis ]
[Taxes ]
[Crime ]
[Criminal Justice ]
[Law Enforcement ]
Legalizing the use and possession of a certain amount of cannabis by an individual who is at least 21 years of age; providing for the clearing of criminal records and disposition of certain charges relating to the use and possession of cannabis; and establishing a system for the regulation and taxation of the market for the production and sale of cannabis in the State.
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Maryland 2022 Regular Session
Sales and Use Tax – Digital Product – Definition [HB-791]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
Altering the definition of "digital product" for purposes of the application of the sales and use tax to exclude certain products where the purchaser has a certain property interest and certain types of computer software.
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Maryland 2022 Regular Session
Sales and Use Tax - Exemption - Firearm Safety Devices [HB-816]
[Firearms/Gun Control ]
[Taxes ]
[Public Safety ]
[Consumer Protection ]
Providing an exemption under the sales and use tax for the first $500 of the taxable price of certain firearm safety devices, including a firearm safe, firearm lockbox, trigger and barrel lock, or any other item designed for home firearm safety.
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Maryland 2022 Regular Session
Sales and Use Tax - Oral Hygiene Products - Exemption [SB-571]
[Taxes ]
[Consumer Protection ]
[Healthcare ]
Exempting the sale of oral hygiene products from the sales and use tax.
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Maryland 2022 Regular Session
Motor Fuel Tax and Sales and Use Tax - Tax Holiday [HB-577]
[Taxes ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Consumer Protection ]
[Economic Development ]
Requiring the Comptroller to reduce certain motor fuel tax rates that would otherwise be imposed during a certain period of time by 15 cents and announce the reduced motor fuel tax rates for that period; and providing that the sales and use tax rate imposed on certain retail sales and the use of certain property and services purchased during a certain period of time shall be 0%.