Taxes - Sales And Use
Maryland 2019 Regular Session
Sales and Use Tax - Taxable Services - Telephone Answering Service [HB-809]
Defining "telephone answering service" for the purpose of establishing that the service is taxable under the sales and use tax only if the service consists exclusively of answering a telephone either by an automated system or by a live operator, taking messages, and transmitting messages to the customer; and establishing that a telephone answering service is not a taxable service if certain acts are only incidental to and less than 5% of the service provider's total gross receipts in a calendar year.
Sponsored by: Rep. Kumar Barve
Vetoed By The Governor (duplicative) on 05/24/2019
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Gettr Maryland 2019 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [HB-65]
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, 2024; etc.
Sponsored by: Rep. Sid Saab
Hearing 1/31 At 1:00 P.m. on 01/18/2019
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Maryland 2019 Regular Session
Constitutional Amendment - Cannabis - Use, Possession, Cultivation, and Sale [HB-632]
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 six 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.
Sponsored by: Rep. Maggie McIntosh
Hearing Canceled on 02/14/2019
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Maryland 2019 Regular Session
Sales and Use Tax Exemption - Target Redevelopment Area - Washington County [HB-51]
Expanding the definition of "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 the target redevelopment areas.
Sponsored by: Sen. Mike McKay
Hearing 1/31 At 1:00 P.m. on 01/18/2019
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Maryland 2019 Regular Session
Sales and Use Tax - List of Tangible Personal Property and Services - Publication [HB-454]
Requiring the Comptroller to publish on the Comptroller's website a comprehensive list of tangible personal property and services the sale or use of which is subject to the sales and use tax; and requiring the Comptroller to update the list at least quarterly and detail any additions, deletions, or revisions to the list.
Sponsored by: Rep. Nicholaus Kipke
Approved By The Governor - Chapter 257 on 04/30/2019
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Maryland 2019 Regular Session
21st Century Transportation Funding Act [HB-426]
Requiring the Comptroller to calculate a certain sales and use tax equivalent rate under the motor fuel tax in a certain manner; applying the sales and use tax to a sale or use of certain digital products; requiring the Comptroller to distribute the sales and use tax revenue on the sale of digital products to the Transportation Trust Fund; requiring the Department of Transportation to apply to the United States Department of Transportation to participate in the Surface Transportation System Funding Alternatives Program; etc.
Sponsored by: Rep. Marc Korman
Unfavorable Report By Ways And Means; Withdrawn on 03/04/2019
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Maryland 2019 Regular Session
Wicomico County – Sales and Use Tax Exemption – Aircraft Parts and Equipment [HB-200]
Providing an exemption from the sales and use tax for the sale of materials, parts, or equipment, in Wicomico County, 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.
Sponsored by: Rep.
Hearing 2/06 At 1:00 P.m. on 01/24/2019
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Maryland 2019 Regular Session
Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products [HB-1301]
Altering the distribution of certain sales and use tax revenue; altering the definition of "vendor", under the sales and use tax, to include certain marketplace facilitators and marketplace sellers; requiring a marketplace facilitator to collect the sales and use tax on certain sales to a buyer in the State; providing that a marketplace facilitator is not liable for a failure to collect certain sales and use taxes except under certain circumstances; requiring certain out-of-state sellers to pay the tobacco tax on certain items; etc.
Sponsored by: Rep. Jay Walker
Enacted Under Article Ii, Section 17(c) Of The Maryland Constitution - Chapter 735 on 05/25/2019
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Maryland 2019 Regular Session
Gender Diversity in the Boardroom – Annual Report [HB-1116]
Establishing the intent of the General Assembly to promote gender diversity in corporate management and boardrooms; requiring a certain entity submitting an annual report to the State Department of Assessments and Taxation to include information relating to the number of female members of the board and the total number of members of the board; providing the Act does not apply to a privately held company if at least 75% of the company's shareholders are family members; etc.
Sponsored by: Rep. Adrienne Jones
Approved By The Governor - Chapter 513 on 05/13/2019
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Maryland 2016 Regular Session
Sales and Use Tax - Diapers - Exemption [SB-904]
Exempting from the sales and use tax the sale of diapers.
Sponsored by: Sen. James Rosapepe
Hearing 3/16 At 1:00 P.m. on 03/16/2016
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Maryland 2016 Regular Session
Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging [SB-776]
Imposing the State sales and use tax and specified hotel rental taxes on limited residential lodging transactions booked through a hosting platform; requiring specified hosting platforms to register with the Comptroller and to collect and remit the State sales and use tax and specified limited residential lodging taxes; requiring the Comptroller to distribute the limited residential lodging tax revenue in the same manner as hotel rental tax revenue; applying the Act to limited residential lodgings booked after October 1, 2016; etc.
Sponsored by: Sen. John Astle
Hearing 3/14 At 10:30 A.m. on 03/14/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Rate Reduction [SB-659]
Altering the maximum rate of the admissions tax that a county or municipal corporation may set for gross receipts that are also subject to the sales and use tax; altering 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.
Sponsored by: Sen. Bob Cassilly
Hearing 3/16 At 1:00 P.m. on 03/16/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Tax-Free Period - Emergency Preparedness Equipment [SB-62]
Establishing a tax-free period beginning in calendar year 2017 for the sale of emergency preparedness items; providing the 7-day period from the second Sunday in August through the following Saturday as the period during which a sales and use tax exemption for the sale of specified items is provided; requiring the Comptroller of the Treasury to publish a specified list on or before January 1, 2017; authorizing the Comptroller to amend the list of emergency preparedness equipment that is exempt from taxation for each subsequent tax-free period; etc.
Sponsored by: Sen. Joanne Benson
Hearing 1/27 At 1:00 P.m. on 01/27/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Exemptions - Girl Scouts and Boy Scouts [SB-522]
Exempting from the sales and use tax a sale by a chartered organization of the Boy Scouts of America established in the State, or by a troop of the Girl Scouts of the United States of America established in the State.
Sponsored by: Sen. Edward Reilly
Hearing 3/02 At 1:00 P.m. on 03/02/2016
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Maryland 2016 Regular Session
Taxes - Sales and Use Tax - Repeal [SB-511]
Providing that the sales and use tax does not apply to the sale of electricity, fuel, and other utilities used to operate a restaurant.
Sponsored by: Sen. Stephen Waugh
Hearing 3/11 At 1:00 P.m. on 03/11/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Manufacturing Businesses - Exemption for Energy Costs [SB-454]
Exempting from the sales and use tax the sale of electricity, steam, or artificial or natural gas to a business entity that is primarily engaged in a manufacturing activity.
Sponsored by: Sen. Andrew Serafini
Hearing 2/24 At 1:00 P.m. on 02/24/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Firearm Safety Devices [SB-351]
Providing an exemption under the sales and use tax for the sale of specified firearm safety devices including a firearm safe, firearm lock box, trigger and barrel lock, or any other item designed to enhance home firearm safety.
Sponsored by: Sen. John Astle
Hearing 2/17 At 1:00 P.m. on 02/17/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Alcoholic Beverages - Rate Reduction [SB-220]
Altering the rate of the sales and use tax applied to specified sales of alcoholic beverages.
Sponsored by: Sen. J.B. Jennings
Hearing 2/03 At 1:00 P.m. on 02/03/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Exemption - Energy for Homeowners Association [SB-18]
Exempting from the sales and use tax sales of electricity, steam, or artificial or natural gas to a homeowners association for use in property owned or maintained by the homeowners association; and requiring the Comptroller, on or before October 1, 2016, to provide specified notice of the exemption authorized by the Act on the Comptroller's Web site.
Sponsored by: Sen. Jim Mathias
Hearing 1/27 At 1:00 P.m. on 01/27/2016
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Maryland 2016 Regular Session
Sales and Use Tax - Aircraft Parts and Equipment - Exemption [SB-14]
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.
Sponsored by: Sen. Edward Reilly
Hearing 2/03 At 1:00 P.m. on 02/03/2016