Taxes - Sales And Use
Maryland 2018 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [SB-663]
Designating, beginning in calendar year 2018, 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 certain individuals; and designating, beginning in calendar year 2019, an additional sales and use tax-free period during the last 7 days of January each year for return-to-school textbook shopping.
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Gettr Maryland 2018 Regular Session
Income Tax – Subtraction Modification – Classroom Supplies Purchased by Teachers [SB-467]
Allowing a subtraction modification under the Maryland income tax for up to $250 of the unreimbursed expenses paid or incurred by an eligible teacher during a taxable year for the purchase of classroom supplies if the supplies are used by students in the classroom or the eligible teacher to prepare for or during classroom teaching; and applying the Act to all taxable years beginning after December 31, 2017.
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Maryland 2018 Regular Session
Sales and Use Tax - Rate Reduction [SB-457]
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; etc.
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Maryland 2018 Regular Session
More Jobs for Marylanders Act 2.0 [SB-305]
Altering the definition of "qualified distressed county" by altering certain income levels in the definition and renaming it to be "Tier I county"; altering the scope of eligible projects for which a business entity may apply to enroll in the More Jobs for Marylanders Program; altering the types of businesses authorized to receive certain credits and benefits under the Program; authorizing a certain county to select certain activities for eligibility for the Program; etc.
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Maryland 2018 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [SB-212]
Providing an exemption from the sales and use tax for materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; requiring the Comptroller to report to the General Assembly by December 31 each year on the amount of sales and use tax revenue lost from the exemption and any change to the number of aviation technicians employed in the state as a result of the exemption; etc.
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Maryland 2018 Regular Session
Constitutional Amendment - Cannabis - Use, Possession, Cultivation, and Sale [SB-1039]
Amending the Maryland Constitution to establish that, subject to certain exceptions, an individual in the State who is at least 21 years old may under State law use cannabis, possess up to 1 ounce of cannabis, cultivate up to 6 cannabis plants, and share a certain amount of cannabis; providing that the amendment does not require or prohibit certain employment policies, authorize certain driving conduct, or change certain existing laws, with a certain exception; etc.
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Maryland 2018 Regular Session
Department of Legislative Services - Study - Sales and Use Tax Collection by Out-of-State Vendors [SB-1025]
Requiring the Department of Legislative Services to retain an independent consultant to study certain matters concerning the impact, collection, and administration of the sales and use tax with respect to sales or deliveries by out-of-state vendors to customers in the State; requiring the Department to report to the Governor and certain committees of the General Assembly on or before July 1, 2019; and terminating the Act after June 30, 2019.
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Maryland 2018 Regular Session
Promoting ext-Raordinary Innovation in Maryland's Economy (PRIME Act) [HB-989]
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.
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Maryland 2018 Regular Session
Sales and Use Tax - Replacement Boat Motors - Exemption [HB-820]
Exempting from the sales and use tax the sale of a replacement boat motor for a boat that is registered in any state.
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Maryland 2018 Regular Session
Sales and Use Tax Exemption – Target Redevelopment Area – Washington County [HB-754]
Expanding the definition of a "target redevelopment area" to include certain areas in Washington County for purposes of an exemption from the sales and use tax for the purchase of certain construction materials and warehousing equipment to be used in a target redevelopment area.
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Maryland 2018 Regular Session
Income Tax - Subtraction Modification - Classroom Supplies Purchased by Teachers [HB-671]
Allowing a subtraction modification under the Maryland income tax for up to $250 of the unreimbursed expenses paid or incurred by an eligible teacher during a taxable year for the purchase of classroom supplies if the supplies are used by students in the classroom or the eligible teacher to prepare for classroom teaching; and applying the Act to all taxable years beginning after December 31, 2017.
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Maryland 2018 Regular Session
Sales and Use Tax - Alcoholic Beverages - Rate Reduction [HB-66]
Reducing from 9% to 6% the rate of the sales and use tax applied to certain sales of alcoholic beverages.
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Maryland 2018 Regular Session
More Jobs for Marylanders Act 2.0 [HB-363]
Altering the definition of "qualified distressed county" by altering certain income levels in the definition and renaming it to be "Tier I county"; altering the scope of eligible projects for which a business entity may apply to enroll in the More Jobs for Marylanders Program; altering the types of businesses authorized to receive certain credits and benefits under the Program; authorizing a certain county to select certain activities for eligibility for the Program; etc.
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Maryland 2018 Regular Session
Sales and Use Tax - Diapers - Exemption [HB-345]
Exempting from the sales and use tax the sale of diapers.
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Maryland 2018 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [HB-318]
Providing an exemption from the sales and use tax for materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; requiring the Comptroller to report to the General Assembly by December 31 each year on the amount of sales and use tax revenue lost from the exemption and any change to the number of aviation technicians employed in the state as a result of the exemption; terminating the Act after June 30, 2023; etc.
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Maryland 2018 Regular Session
Sales and Use Tax - Rate Reduction [HB-272]
Reducing the rate of the sales and use tax from 6% to 5%; altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate applies from 94.5% to 95.25%; etc.
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Maryland 2018 Regular Session
Sales and Use Tax - Casual and Isolated Sales - Exemption Amount [HB-1664]
Increasing from $1,000 to $5,000 the amount of the sales price of certain sales that are eligible for an exemption under the sales and use tax for casual and isolated sales.
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Maryland 2018 Regular Session
Sales and Use Tax - Exemption - Bluetooth [HB-1521]
Providing an exemption under the sales and use tax for the sale of a Bluetooth headset or a consumer electronic device designed to aid in hands-free device use while driving under certain circumstances; and terminating the Act after June 30, 2021.
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Maryland 2018 Regular Session
Sales and Use Tax - Tax-Free Periods - University and College Textbooks [HB-1318]
Designating, beginning in calendar year 2018, 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 certain individuals; and designating, beginning in calendar year 2019, an additional sales and use tax-free period during the last 7 days of January each year for return-to-school textbook shopping.
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Maryland 2018 Regular Session
Constitutional Amendment - Cannabis - Use, Possession, Cultivation, and Sale [HB-1264]
Amending the Maryland Constitution to establish that, subject to certain exceptions, an individual in the State who is at least 21 years old may under State law use cannabis, possess up to 1 ounce of cannabis, cultivate up to 6 cannabis plants, and share a certain amount of cannabis; providing that the amendment does not require or prohibit certain employment policies, authorize certain driving conduct, or change certain existing laws, with a certain exception; etc.