Taxes - Sales And Use
Maryland 2022 Regular Session
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items [HB-502]
Expanding the applicability of the annual sales and use tax-free period to certain sewing items used to make clothing if the taxable price of each item is less than $100; and providing that "sewing item" includes the material used to make clothing, fabric, thread, zippers, bias tape, and elastic but does not include sewing machines, pins, pin cushions, scissors, or needles.
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Gettr Maryland 2022 Regular Session
Sales and Use Tax - Medical Devices and Products - Exemption [SB-488]
Exempting the sale of certain thermometers, pulse oximeters, blood pressure monitors, respirators, and diabetic care products from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Oral Hygiene Products - Exemption [HB-492]
Exempting the sale of oral hygiene products from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Medical Devices - Exemption [HB-364]
Exempting the sale of certain thermometers, pulse oximeters, blood pressure monitors, and respirators from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Diapers and Baby Products - Exemption [SB-316]
Exempting the sale of diapers, diaper rash cream, baby wipes, baby bottles, baby bottle nipples, and infant car seats from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Baby Products - Exemption [HB-288]
Exempting the sale of baby bottles, baby bottle nipples, and infant car seats from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Diapers and Other Baby Products - Exemption [HB-282]
Exempting the sale of diapers, diaper rash cream, and baby wipes from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Tax-Free Periods - Back-to-School Shopping and Energy Star Products [SB-240]
Altering the items eligible for certain sales and use tax exemptions during certain sales and use tax exemption periods.
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Maryland 2022 Regular Session
Invasive and Native Plants - Classification, Listing, and Use [SB-7]
Requiring the Secretary of Agriculture to classify certain plants as a tier 1 or tier 2 invasive plant; requiring the Department of Natural Resources to create, maintain, and publish on its website a list of plant species native to the State; requiring that each entity that receives State funding and each State agency prioritize the use of plants native to the State for every planting project; and requiring the Department to notify nurseries, landscapes, plant wholesalers, and plant retailers of the Act's requirements.
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Maryland 2022 Regular Session
Invasive and Native Plants - Classification, Listing, and Use [HB-15]
Requiring the Secretary of Agriculture to classify certain plants as a tier 1 or tier 2 invasive plant; requiring the Department of Natural Resources to create, maintain, and publish on its website a list of plant species native to the State; requiring that each entity that receives State funding and each State agency prioritize the use of plants native to the State for every planting project; requiring the Department to notify nurseries, landscapers, plant wholesalers, and plant retailers of the provisions of the Act; etc.
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Maryland 2022 Regular Session
Constitutional Amendment - Cannabis - Adult Use and Possession [HB-1]
Establishing that, on or after July 1, 2023, an individual in the State who is at least 21 years old may use and possess cannabis.
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Maryland 2022 Regular Session
Local Governments – Urban Agricultural Incentive Zones – Authorization [HB-156]
Authorizing a local government to establish procedures for a qualifying farmer or partner organization to apply to designate an area as an urban agricultural incentive zone; authorizing a local government to designate an urban agricultural incentive zone; establishing an urban agricultural incentive zone advisory committee to advise a local government on the designation of an area as an urban agricultural incentive zone; requiring an urban agricultural incentive zone established by the Act to dissolve after 25 years; etc.
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Maryland 2022 Regular Session
Sales and Use Tax - Diapers - Exemption [HB-3]
Exempting the sale of diapers from the sales and use tax.
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Maryland 2022 Regular Session
Sales and Use Tax - Tax-Free Period - Winter Weather Shopping for Students [HB-41]
Establishing a tax-free period of 14 days beginning the first Sunday after Thanksgiving Day 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 2021 Regular Session
Sales and Use Tax - Study on Tax-Free Periods - University and College Textbooks [SB-904]
Requiring the Comptroller, in consultation with the Maryland Higher Education Commission, to conduct a certain study on designating certain periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by certain students; requiring the Comptroller, in conducting the study, to make a certain presumption; requiring the Comptroller to submit a report of its findings and any recommendations on or before December 31, 2021; etc.
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Maryland 2021 Regular Session
Maryland Business Tax Relief Act [HB-1318]
Authorizing, for purposes of unemployment insurance law, a certain employing unit to elect to delay submitting a contribution and employment report for calendar quarters ending on March 31, 2021, and March 31, 2022; altering the application of a certain sales and use tax exemption for the sale of certain clothing or footwear during a certain sales-tax free period; establishing in calendar year 2021 an 8-day tax free period from the third Sunday in September through the following Sunday for certain restaurant sales of $40 or less; etc.
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Maryland 2021 Regular Session
Sales and Use Tax - Peer-to-Peer Car Sharing - Alterations [HB-1209]
Repealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; altering the definition of "marketplace facilitator" to include certain peer-to-peer car sharing programs for purposes of a requirement to collect certain sales and use taxes; altering, under certain circumstances, the sales and use tax rate imposed on shared motor vehicles used for peer-to-peer car sharing; etc.
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Maryland 2021 Regular Session
Health Enterprise Zones - Established (Restoring the Promise Act of 2021) [HB-1258]
Declaring certain findings related to Health Enterprise Zones; requiring the Governor to include $68,000,000 in the annual budget bill for fiscal year 2023 for waiting list services for individuals with developmental disabilities; requiring the Secretary of Health to designate contiguous geographic areas with documented health disparities and poor health outcomes as Health Enterprise Zones; authorizing certain entities to apply on behalf of certain areas for designation as Health Enterprise Zones; etc.
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Maryland 2021 Regular Session
Small Business Tax Relief - State of Emergency Orders [HB-1149]
Allowing a subtraction modification under the Maryland income tax for certain earned income of a certain small business for a period during which the State or county in which the small business is located was under a certain state of emergency and the Governor's emergency order required the small business to close or limit its operation; providing an exemption from the sales and use tax for certain small businesses for a certain period of time under certain emergency circumstances; etc.
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Maryland 2021 Regular Session
Sales and Use Tax – Rate Reduction [HB-1057]
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.