MD HB995 | 2021 | Regular Session


Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 5 2021 - 25% progression, died in committee
Action: 2021-02-06 - Hearing 2/18 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]


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".

Tracking Information

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Sales and Use Tax – Restaurant Utilities – Exemption



2021-02-06HouseHearing 2/18 at 1:30 p.m.
2021-02-05HouseFirst Reading Ways and Means


Code Citations

ChapterArticleSectionCitation TypeStatute Text
Tax - General11241(n/a)See Bill Text

Maryland State Sources

Bill Comments