Taxes - Sales And Use
Maryland 2021 Regular Session
Sales and Use Tax - Vendor Collection Credit [HB-1019]
Authorizing a certain vendor credit for the collection and payment of the sales and use tax; specifying eligibility requirements for and the amount of the credit up to $1,500 for each return; prohibiting a vendor from claiming a certain credit if another credit is claimed; authorizing an eligible vendor to claim the credit retroactively for certain months; making the Act an emergency measure; and terminating the Act on January 31, 2022.
Sponsored by: Rep. Jason Buckel
Hearing 2/25 At 1:30 P.m. on 02/08/2021
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Gettr Maryland 2021 Regular Session
Sales and Use Tax – Restaurant Utilities – Exemption [HB-995]
Providing that the sales and use tax does not apply to the sale of electricity, oil, liquefied petroleum gas, or artificial or natural gas used to operate a restaurant; defining "restaurant" as an establishment that is primarily engaged in selling or serving prepared food and beverages for on or off premises consumption; providing the definition also includes a catering food service facility; and providing that certain establishments may not be included in the definition of "restaurant".
Sponsored by: Rep. Lily Qi
Hearing 2/18 At 1:30 P.m. on 02/06/2021
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Maryland 2021 Regular Session
Sales and Use Tax - Exemption - Firearm Safety Devices [HB-963]
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; etc.
Sponsored by: Rep. Neil Parrott
First Reading Ways And Means on 02/02/2021
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Maryland 2021 Regular Session
Cannabis – Legalization and Regulation [SB-708]
Substituting the term "cannabis" for the term "marijuana" in certain provisions of law; altering a certain quantity threshold and establishing a certain age limit applicable to a certain civil offense of use or possession of cannabis; establishing a civil offense for use or possession of a certain amount of cannabis for a person of at least a certain age; establishing the Social Equity Start-Up Fund, the Community Reinvestment and Repair Fund, the Cannabis Regulation Fund, and the Cannabis Education and Training Fund; etc.
Sponsored by: Sen. Brian Feldman
Hearing 3/04 At 1:00 P.m. (finance) on 02/08/2021
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Maryland 2021 Regular Session
Sales and Use and Vehicle Excise Taxes – Peer–to–Peer Car Sharing and Short–Term Vehicle Rentals – Alterations and Distribution [SB-688]
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; repealing an exemption for certain peer-to-peer car sharing programs from certain requirements that marketplace facilitators collect the sales and use tax on certain sales; altering the sales and use tax rate imposed on certain short-term vehicle rentals; repealing an exemption for certain rental vehicles from the vehicle excise tax; etc.
Sponsored by: Sen. Antonio Hayes
First Reading Budget And Taxation on 02/03/2021
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Maryland 2021 Regular Session
Sales and Use and Vehicle Excise Taxes - Peer-to-Peer Car Sharing and Short-Term Vehicle Rentals - Alterations and Distribution [HB-869]
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; repealing an exemption for certain peer-to-peer car sharing programs from certain requirements that marketplace facilitators collect the sales and use tax on certain sales; altering the sales and use tax rate imposed on certain short-term vehicle rentals; repealing an exemption for certain rental vehicles from the vehicle excise tax; etc.
Sponsored by: Rep. Stephanie Smith
First Reading Ways And Means on 01/29/2021
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Maryland 2021 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-792]
Designating, beginning in calendar year 2021, the last 7 days of August each year to be a tax-free period during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by individuals enrolled full or part-time at a certain community college, nonprofit institution of higher education, public senior higher education institution or regional higher education center; designating, beginning in calendar year 2022, an additional 7-day sales and use tax-free period in February; etc.
Sponsored by: Rep. Carl Anderton
First Reading Ways And Means on 01/29/2021
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Maryland 2021 Regular Session
Sales and Use Tax – Alcoholic Beverages – Rate Reduction [HB-796]
Reducing, from 9% to 6%, the rate of the sales and use tax imposed on the charge for an alcoholic beverage; and terminating the Act after June 30, 2023.
Sponsored by: Rep. Jason Buckel
First Reading Ways And Means on 01/29/2021
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Maryland 2021 Regular Session
Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items [SB-510]
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 items" include 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.
Sponsored by: Sen. Bryan Simonaire
Hearing 3/25 At 1:30 P.m. on 03/01/2021
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Maryland 2021 Regular Session
Recovery for the Economy, Livelihoods, Industries, Entrepreneurs, and Families (RELIEF) Act [HB-612]
Providing certain financing during fiscal years 2021 and 2022 for the purpose of relieving the adverse effects of the coronavirus pandemic; allowing, for certain taxable years, a subtraction under the Maryland income tax for certain unemployment insurance benefits; allowing, for certain taxable years, a subtraction under the Maryland income tax for certain coronavirus relief payments received by the person during the taxable year; allowing a subtraction modification under the Maryland income tax for certain State economic impact payments; etc.
Sponsored by: Rep. Adrienne Jones
Hearing 2/04 At 1:30 P.m. (ways And Means) on 01/21/2021
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Maryland 2021 Regular Session
Recovery for the Economy, Livelihoods, Industries, Entrepreneurs, and Families (RELIEF) Act [SB-496]
Providing certain financing during fiscal years 2021 and 2022 for the purpose of relieving the adverse effects of the coronavirus pandemic; allowing, for certain taxable years, a subtraction under the Maryland income tax for certain unemployment insurance benefits; allowing, for certain taxable years, a subtraction under the Maryland income tax for certain coronavirus relief payments received by a person during the taxable year; etc.
Sponsored by: Sen. Delores Kelley
Approved By The Governor - Chapter 39 on 02/15/2021
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Maryland 2021 Regular Session
Cecil County - Sales and Use Tax Exemption - Federal Facilities Redevelopment Areas [HB-582]
Providing an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming the exemption to provide to the vendor evidence of eligibility issued by the Comptroller; etc.
Sponsored by: Rep.
Approved By The Governor - Chapter 281 on 05/18/2021
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Maryland 2021 Regular Session
Public Health – Local Health District Boards [SB-94]
Establishing local health district boards in each local health planning agency; prohibiting certain funding for local health district boards from being included in certain local health services funding; requiring a local health planning agency to provide supplemental services approved by a local health district board; providing that local health district boards are independent units that operate within the local health planning agencies; providing for the purpose and duties of a local health district board; etc.
Sponsored by: Sen. Arthur Ellis
First Reading Budget And Taxation And Finance on 01/13/2021
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Maryland 2021 Regular Session
Sales and Use Tax - Agricultural Purpose Exemption - Seedlings and Fruit Trees [SB-11]
Expanding an exemption from the sales and use tax for the sale of items for an agricultural purpose to include the sale of seedlings and fruit trees.
Sponsored by: Sen. Arthur Ellis
Hearing 1/26 At 1:00 P.m. on 12/22/2021
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Maryland 2021 Regular Session
Sales and Use Tax – Tax–Free Period for Back–to–School Shopping – School Supplies and Textbooks [HB-380]
Expanding the applicability of the annual sales and use tax-free period to include certain school supplies, for items with a taxable price of $100 or less, and textbooks with a taxable price of $350 or less.
Sponsored by: Rep. Michael Malone
Hearing 1/21 At 1:00 P.m. on 12/22/2021
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Maryland 2021 Regular Session
Sales and Use Tax - Vendor Collection Credit - Job Training [HB-337]
Authorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting, for any calendar year, the total amount of credits a vendor may claim from exceeding $100,000; requiring a vendor to be certified as a qualified job training organization before claiming a certain credit; authorizing a vendor to submit an application to the Secretary of Labor to be certified as a qualified job training organization; etc.
Sponsored by: Rep. Pat Young
Hearing 1/21 At 1:00 P.m. on 12/22/2021
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Maryland 2021 Regular Session
Cecil County - Sales and Use Tax Exemption - Federal Facilities Redevelopment Areas [SB-294]
Providing an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming the exemption to provide to the vendor evidence of eligibility issued by the Comptroller; etc.
Sponsored by: Sen. Douglas Peters
Hearing 1/21 At 11:00 A.m. on 12/22/2021
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Maryland 2021 Regular Session
Sales and Use Tax – Vendor Collection Credit – Job Training [SB-257]
Authorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting, for any calendar year, the total amount of credits a vendor may claim from exceeding $100,000; requiring a vendor to be certified as a qualified job training organization before claiming a certain credit; authorizing a vendor to submit an application to the Secretary of Labor to be certified as a qualified job training organization; etc.
Sponsored by: Sen. Guy Guzzone
Hearing 1/14 At 11:00 A.m. on 12/22/2021
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Maryland 2018 Regular Session
Promoting ext-Raordinary Innovation in Maryland's Economy (PRIME Act) [SB-877]
Establishing the Promoting ext-Raordinary Innovation in Maryland's Economy Program within the Department of Commerce to provide certain Fortune 100 companies tax credits and benefits for up to 10 years; requiring the Department to administer the Program; establishing the application and eligibility requirements for a business entity to qualify for tax credits and benefits under the Program; authorizing a credit against the State income tax for certain income of business entities certified under the Program; etc.
Sponsored by: Sen. Delores Kelley
Approved By The Governor - Chapter 350 on 04/25/2018
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Maryland 2018 Regular Session
Sales and Use Tax - Hygienic Aids - Exemption [SB-81]
Exempting certain feminine hygiene products from the sales and use tax.
Sponsored by: Sen.
Approved By The Governor - Chapter 50 on 04/10/2018