Sales and Use Tax - Tax-Free Period - Spring School Shopping [SB-20]
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.
SB-20: Sales and Use Tax - Tax-Free Period - Spring School Shopping
Sponsored by: Sen. Johnny Salling
Hearing 1/19 At 1:30 P.m. on 01/12/2023
Sales and Use Tax - Musical Instruments - Exemption [HB-24]
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.
HB-24: Sales and Use Tax - Musical Instruments - Exemption
Sponsored by: Rep. Kathy Szeliga
Hearing 2/02 At 1:00 P.m. on 01/16/2023
Blueprint for Maryland's Future - Implementation Plans and Funds - Alterations [HB-1450]
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.
HB-1450: Blueprint for Maryland's Future - Implementation Plans and Funds - Alterations
Sponsored by: Rep. Maggie McIntosh
Enacted Under Article Ii, Section 17(b) Of The Maryland Constitution - Chapter 33 on 04/09/2022
Sales and Use Tax – Vendor Collection Credit – Alteration [HB-1264]
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.
HB-1264: Sales and Use Tax – Vendor Collection Credit – Alteration
Sponsored by: Rep. Kevin Hornberger
First Reading Ways And Means on 02/11/2022
Goodwill Excel Center - Appropriation [SB-798]
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.
SB-798: Goodwill Excel Center - Appropriation
Sponsored by: Sen. Guy Guzzone
Approved By The Governor - Chapter 359 on 05/16/2022
Cannabis Reform [SB-833]
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.
SB-833: Cannabis Reform
Sponsored by: Sen. Brian Feldman
Third Reading Passed (29-17) on 04/01/2022
Sales and Use Tax - Digital Product - Definition [SB-723]
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.
SB-723: Sales and Use Tax - Digital Product - Definition
Sponsored by: Sen. Guy Guzzone
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 535 on 05/29/2022
Cannabis – Legalization and Regulation (Cannabis Legalization and Reparations for the War on Drugs Act) [SB-692]
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.
SB-692: Cannabis – Legalization and Regulation (Cannabis Legalization and Reparations for the War on Drugs Act)
Sponsored by: Sen. Jill Carter
Hearing 3/03 At 1:00 P.m. (finance) on 02/11/2022
Sales and Use Tax – Digital Product – Definition [HB-791]
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.
HB-791: Sales and Use Tax – Digital Product – Definition
Sponsored by: Rep. Eric Luedtke
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 534 on 05/29/2022
Sales and Use Tax - Exemption - Firearm Safety Devices [HB-816]
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.
HB-816: Sales and Use Tax - Exemption - Firearm Safety Devices
Sponsored by: Rep. Haven Shoemaker
First Reading Ways And Means on 02/03/2022
Motor Fuel Tax and Sales and Use Tax - Tax Holiday [HB-577]
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%.
HB-577: Motor Fuel Tax and Sales and Use Tax - Tax Holiday
Sponsored by: Rep. Dan Cox
First Reading Ways And Means on 01/31/2022