Maryland Subject | Taxes - Sales and Use

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StateBillStatusSummary/TitleLast Actionsort icon
MDSB193PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment that is purchased for use in the Mount Aetna Technology Park in Washington County; requiring the buyer to maintain for at least 3 years after...
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2026-05-26
Approved by the Governor - Chapter 731
MDSB309PassAltering eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins by repealing a requirement that the sale occur at the Baltimore Convention Center.
[Detail][Text][Discuss]
2026-05-26
Approved by the Governor - Chapter 730
MDHB500PassAltering eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins by repealing a requirement that the sale occur at the Baltimore Convention Center.
[Detail][Text][Discuss]
2026-05-26
Approved by the Governor - Chapter 729
MDHB1554PassRequiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly by December 15, 2026, on exempting from the sales and use tax electricity used for agricultural purposes such as raising livestock or poultr...
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2026-05-26
Approved by the Governor - Chapter 783
MDHB358PassProviding an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at an in-person ...
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2026-04-28
Approved by the Governor - Chapter 186
MDSB403PassProviding an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at a book fair, ...
[Detail][Text][Discuss]
2026-04-28
Approved by the Governor - Chapter 185
MDHB933PassAuthorizing, for purposes of certain laws governing the sales and use tax, a buyer to issue a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services under certain circumstances and subje...
[Detail][Text][Discuss]
2026-04-28
Approved by the Governor - Chapter 198
MDSB644PassAuthorizing, for purposes of certain laws governing the sales and use tax, a buyer to issue a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services under certain circumstances and subje...
[Detail][Text][Discuss]
2026-04-28
Approved by the Governor - Chapter 197
MDHB139Engross

Sine Die
Establishing November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $250.00; and requiring an individual, in order ...
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2026-04-13
Third Reading Passed (43-0)
MDSB4Engross

Sine Die
Prohibiting certain charitable organizations, including certain private foundations, from participating in or intervening in a political campaign on behalf of or in opposition to a candidate for public office; authorizing the Secretary of State and t...
[Detail][Text][Discuss]
2026-04-09
To House Economic Matters Committee
MDSB9Engross

Sine Die
Establishing, beginning in calendar year 2026, November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; autho...
[Detail][Text][Discuss]
2026-03-16
To House Ways and Means Committee
MDHB983Intro

Sine Die
Altering the Enterprise Zone Program; altering and repealing certain credits, exemptions, and deductions to the State income, motor fuel, sales and use, tobacco, and property taxes; providing an addition modification under the Maryland income tax for...
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2026-03-13
Withdrawn by Sponsor
MDSB992Intro

Sine Die
Requiring a certain large load customer to register with the Public Service Commission before interconnecting with the electric system; establishing the requirements for the registration of a large load customer; requiring that a certain data center ...
[Detail][Text][Discuss]
2026-03-06
To Senate Education, Energy, and the Environment Committee
MDHB1531Intro

Sine Die
Establishing the Maryland Helping Everyone Afford Life-Saving Treatments and Health Care (HEALTH) Fund as a special, nonlapsing fund to assist Maryland Medical Assistance Program enrollees, insured individuals, and uninsured individuals with health c...
[Detail][Text][Discuss]
2026-03-03
To House Health Committee
MDHB1502Intro

Sine Die
Authorizing the sale and possession of certain consumer fireworks, subject to certain requirements and restrictions; altering certain provisions to establish that certain provisions authorizing the State Fire Marshal to issue a certain permit relatin...
[Detail][Text][Discuss]
2026-02-17
To House Economic Matters Committee
MDHB1576Intro

Sine Die
Increasing the sales and use tax on the sale of electronic smoking devices and vaping liquid; and requiring the increased revenue from the sales and use tax on electronic smoking devices and vaping liquid under the Act to be distributed to the Maryla...
[Detail][Text][Discuss]
2026-02-16
To House Ways and Means Committee
MDHB1411Intro

Sine Die
Requiring an owner or operator of a large-scale data center to submit a disclosure report to certain State and local agencies and elected officials under certain circumstances; specifying the contents of the disclosure report; requiring the Departmen...
[Detail][Text][Discuss]
2026-02-13
To House Environment and Transportation Committee
MDSB674Intro

Sine Die
Establishing the Baltimore region, capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, capital region, and Southern Maryland region transpor...
[Detail][Text][Discuss]
2026-02-11
To Senate Budget and Taxation Committee
MDSB945Intro

Sine Die
Imposing a State admissions and amusement tax on gross receipts derived from certain admissions and amusement charges for admission to athletic competitions held at the University of Maryland, College Park Campus; imposing a supplemental surcharge on...
[Detail][Text][Discuss]
2026-02-11
To Senate Budget and Taxation Committee
MDSB925Intro

Sine Die
Requiring 3% of the sales and use tax revenue collected from the sale of cannabis to be distributed to the Maryland Veterans Trust Fund.
[Detail][Text][Discuss]
2026-02-11
To Senate Budget and Taxation Committee
MDHB916Intro

Sine Die
Establishing the Baltimore region, capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, capital region, and Southern Maryland region transpor...
[Detail][Text][Discuss]
2026-02-10
To House Environment and Transportation Committee
MDHB909Intro

Sine Die
Providing an exemption from the sales and use tax for the sale of cut flowers by a farmer.
[Detail][Text][Discuss]
2026-02-05
To House Ways and Means Committee
MDSB600Intro

Sine Die
Altering the definition of "retail sale" for purposes of provisions of law governing the sales and use tax to exclude certain sales of technology services under certain circumstances.
[Detail][Text][Discuss]
2026-02-05
To Senate Budget and Taxation Committee
MDHB514Intro

Sine Die
Prohibiting certain charitable organizations from participating in or intervening in a political campaign on behalf of or in opposition to a candidate for public office; authorizing the Secretary of State and the Attorney General, acting jointly, to ...
[Detail][Text][Discuss]
2026-02-03
To House Economic Matters Committee
MDSB405Intro

Sine Die
Altering the distribution of sales and use tax revenues to require the Comptroller to pay to the City of Baltimore one-third of the revenues from sales and use taxes collected and remitted from sales that occur within the City of Baltimore.
[Detail][Text][Discuss]
2026-02-03
To Senate Budget and Taxation Committee
MDHB729Intro

Sine Die
Altering the definition of "precious metal bullion or coins" for purposes of eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins; and expanding the exemption by repealing requirements that the sale ...
[Detail][Text][Discuss]
2026-02-03
To House Ways and Means Committee
MDHB656Intro

Sine Die
Requiring, as practicable, the Comptroller and the Director of the State Department of Assessments and Taxation to jointly determine on a regular basis whether a certain nonprofit organization in the State has been found to be a certain terrorist-sup...
[Detail][Text][Discuss]
2026-02-02
To House Ways and Means Committee
MDHB594Intro

Sine Die
Altering the distribution of sales and use tax revenues to require the Comptroller to pay to the City of Baltimore one-third of the revenues from sales and use taxes collected and remitted from sales that occur within the City of Baltimore.
[Detail][Text][Discuss]
2026-01-28
To House Ways and Means Committee
MDHB560Intro

Sine Die
Repealing an exemption from the sales and use tax for certain sales of certain personal property for use at certain qualified data centers under certain circumstances; and repealing the authorization for a governing body of a county or municipal corp...
[Detail][Text][Discuss]
2026-01-28
To House Ways and Means Committee
MDHB133Intro

Sine Die
Altering the State individual and corporate income tax rates; increasing, from 2% to 3%, the income tax rate imposed on the net capital gains attributable to certain sources of income; exempting from the income tax on net capital gains the first $10,...
[Detail][Text][Discuss]
2026-01-16
To House Ways and Means Committee
MDHB151Intro

Sine Die
Requiring 3% of the sales and use tax revenue collected from the sale of cannabis to be distributed to the Maryland Veterans Trust Fund.
[Detail][Text][Discuss]
2026-01-15
To House Ways and Means Committee
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