Maryland Subject | Sales and Use Tax

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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...
[Detail][Text][Discuss]
2026-05-26
Approved by the Governor - Chapter 731
MDSB242PassAuthorizing active service members and spouses, under certain circumstances, to practice in the State under an occupational or professional license issued in another state; and altering the definition of "eligible veteran" for purposes of certain pro...
[Detail][Text][Discuss]
2026-05-26
Approved by the Governor - Chapter 694
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...
[Detail][Text][Discuss]
2026-05-26
Approved by the Governor - Chapter 783
MDSB279PassAuthorizing a certain enforcement officer to enforce provisions regulating the sale and distribution of the sale and distribution of cigarettes, other tobacco products, and electronic smoking devices; authorizing the Executive Director of the Alcohol...
[Detail][Text][Discuss]
2026-05-12
Approved by the Governor - Chapter 387
MDSB388PassAltering the designation, administration, and purposes of and eligibility for certain economic development programs; altering the distribution of certain video lottery terminal proceeds; providing for certain requirements relating to the Small, Minor...
[Detail][Text][Discuss]
2026-05-12
Approved by the Governor - Chapter 351
MDSB893PassAuthorizing a merchant to round the portion of the price of a certain transaction for which a customer pays using cash in a certain manner or round the amount of change due to a customer in a certain manner; and altering the definition of "taxable p...
[Detail][Text][Discuss]
2026-05-12
Approved by the Governor - Chapter 516
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 ...
[Detail][Text][Discuss]
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 ...
[Detail][Text][Discuss]
2026-04-13
Third Reading Passed (43-0)
MDHB420Engross

Sine Die
Authorizing active service members and spouses, under certain circumstances, to practice in the State under an occupational or professional license issued in another state; and altering the definition of "eligible veteran" for purposes of certain pro...
[Detail][Text][Discuss]
2026-04-13
Favorable Report by Education, Energy, and the Environment
MDHB918Engross

Sine Die
Authorizing a certain enforcement officer to enforce provisions regulating the sale and distribution of cigarettes, other tobacco products, and electronic smoking devices; authorizing the Executive Director of the Alcohol, Tobacco, and Cannabis Commi...
[Detail][Text][Discuss]
2026-04-13
Third Reading Passed (106-10)
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
MDSB1008Intro

Sine Die
Authorizing the holder of a Class 1 wholesaler's license to acquire and deliver cannabinoid beverages to the holder of a Class A alcoholic beverages license that has been issued a certain permit; authorizing a local board of license commissioners to ...
[Detail][Text][Discuss]
2026-03-25
To Senate Finance Committee
MDSB455Engross

Sine Die
Establishing the Transformational Project Financing Program in the Department of Housing and Community Development to designate certain development districts as State-supported development districts; authorizing a governing body of a political subdiv...
[Detail][Text][Discuss]
2026-03-24
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
MDHB1413Intro

Sine Die
Requiring the Maryland Department of Planning, in consultation with certain agencies and stakeholders, to study the feasibility and economic impacts of the retrocession of the District of Columbia to the State of Maryland, excluding the federal encla...
[Detail][Text][Discuss]
2026-03-11
To House Rules and Executive Nominations 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
MDSB446Intro

Sine Die
Repealing the requirement to include taxes in the total price for a ticket on a ticket listing and at each step of a ticket purchase transaction; authorizing a consumer, an artist, or a venue to file a private right of action against a ticket issuer...
[Detail][Text][Discuss]
2026-02-16
Withdrawn by Sponsor
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
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
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
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
MDHB77Intro

Sine Die
Requiring certain ticket resellers to register annually with the Division of Consumer Protection of the Office of the Attorney General to resell an event ticket in the State; regulating the sale and resale of event tickets in the State; establishing ...
[Detail][Text][Discuss]
2026-02-09
To House Economic Matters 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
MDHB506Intro

Sine Die
Establishing the Transformational Project Financing Program in the Maryland Economic Development Corporation to designate certain development districts as State-supported development districts; authorizing a governing body of a political subdivision ...
[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
MDSB52Intro

Sine Die
Establishing the method for calculating the measure of the actual cash value recovery in the settlement of a first-party claim under a residential or commercial property insurance policy issued or renewed on or after October 1, 2026; and requiring an...
[Detail][Text][Discuss]
2026-01-19
To Senate Finance 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
MDHB283Intro

Sine Die
Establishing the method for calculating the measure of the actual cash value recovery in the settlement of a first-party claim under a residential or commercial property insurance policy issued or renewed on or after October 1, 2026; and requiring an...
[Detail][Text][Discuss]
2026-01-16
To House Judiciary 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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