Maryland Subject | Sales and Use Tax

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StanceStateBillStatusSummary/TitleLast Actionsort icon
MDSB911EngrossEstablishing the intent of the General Assembly to promote gender diversity in corporate management and boardrooms; requiring a certain entity applying to the Comptroller to qualify as an organization to which a sale is exempt from certain taxes to i...
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2019-03-22
To House Rules and Executive Nominations Committee
MDSB283EngrossExempting from the sales and use tax the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for certain purposes; providing that the exemption does not apply to a ...
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2019-03-20
[Hearing: Mar 27 @ 1:00 pm]
To House Ways and Means Committee
MDHB454EngrossRequiring 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 ...
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2019-03-20
[Hearing: Mar 27 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDHB809EngrossDefining "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 in a certain manner and transmitting messages to the cust...
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2019-03-20
[Hearing: Mar 27 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDHB1116EngrossEstablishing the intent of the General Assembly to promote gender diversity in corporate management and boardrooms; requiring a certain entity applying to the Comptroller to qualify as an organization to which a sale is exempt from certain taxes to i...
[Detail][Text][Discuss]
2019-03-20
[Hearing: Mar 27 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDHB125IntroEstablishing a solar photovoltaic recycling fee; requiring a person installing a solar electric generating facility in the State to pay the fee beginning October 1, 2019; establishing the Solar Photovoltaic Recycling Fund; requiring 20% of the first ...
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2019-03-14
Unfavorable Report by Economic Matters
MDHB610IntroProviding that a manufacturer, distributor, or factory branch may not prohibit a dealer from advertising a vehicle for sale or lease at a certain price or coerce or require a dealer to change the advertising medium for a certain price; and requiring ...
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2019-03-14
Unfavorable Report by Economic Matters
MDSB2EngrossProviding 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 ...
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2019-03-08
To House Ways and Means Committee
MDHB426IntroRequiring 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 ...
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2019-03-04
Unfavorable Report by Ways and Means; Withdrawn
MDSB545IntroAltering 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 ...
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2019-02-28
To Senate Budget and Taxation Committee
MDSB668IntroAuthorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting a vendor from claiming certain credits against the sales and use tax if the vendor ...
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2019-02-28
To Senate Budget and Taxation Committee
MDSB1025IntroExempting from the sales and use tax sales of certain machinery and equipment to be used to manufacture certain types of counters, countertops, or cabinetry installed in residential or commercial office spaces if the counters, countertops, or cabinet...
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2019-02-28
To Senate Rules Committee
MDHB1301IntroAltering 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 by a marketplace seller to a ...
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2019-02-27
To House Ways and Means Committee
MDSB945IntroDefining "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 in a certain manner and transmitting messages to the cust...
[Detail][Text][Discuss]
2019-02-22
To Senate Budget and Taxation Committee
MDSB995IntroExcluding counters, countertops, or cabinetry installed in residential or commercial office spaces if the counters, countertops, or cabinetry are affixed or attached to the real estate and sold on a furnished and installed basis from the definition o...
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2019-02-20
To Senate Rules Committee
MDHB150IntroExtending certain benefits under the More Jobs for Marylanders Program to businesses that locate or expand in opportunity zones in the State; extending to 2030 the termination date of the Program; altering the maximum aggregate credit amounts of init...
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2019-02-12
To House Ways and Means Committee
MDHB981IntroProviding an exemption under the sales and use tax for the sale of certain firearm safety devices, including a firearm safe, firearm lockbox, trigger and barrel lock, or any other item designed to enhance home firearm safety.
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2019-02-12
To House Ways and Means Committee
MDHB872IntroProviding an exemption from the vessel excise tax and sales and use tax on the transfer or sale of an unsalvageable or destroyed vessel; etc.
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2019-02-12
To House Ways and Means Committee
MDHB884IntroRequiring certain hosting platforms to collect the sales and use tax on the sale of the right to occupy certain lodging accommodations; requiring that the sales and use tax be stated and shown in a certain manner for each retail sale or sale for use ...
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2019-02-12
To House Ways and Means Committee
MDSB850IntroExempting from the sales and use tax certain sales of qualified computer technology for use at a qualified data center under certain circumstances; requiring an individual or a corporation to apply for a certain certificate of eligibility in order to...
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2019-02-11
To Senate Budget and Taxation Committee
MDHB811IntroExempting from the sales and use tax the sale of certain bottled water and diapers; increasing the amount of the sales price of certain sales that are eligible for a casual and isolated sales exemption; designating certain periods each year to be tax...
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2019-02-11
To House Ways and Means Committee
MDHB831IntroIncreasing 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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2019-02-11
To House Ways and Means Committee
MDHB890IntroDesignating, beginning in calendar year 2019, 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 designa...
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2019-02-11
To House Ways and Means Committee
MDSB533IntroRequiring certain hosting platforms to collect the sales and use tax on the sale of the right to occupy certain lodging accommodations; requiring that the sales and use tax be stated and shown in a certain manner for each retail sale or sale for use ...
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2019-02-06
To Senate Budget and Taxation Committee
MDSB728IntroAltering 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 by a marketplace seller to a ...
[Detail][Text][Discuss]
2019-02-06
To Senate Budget and Taxation Committee
MDSB526IntroProviding that a manufacturer, distributor, or factory branch may not prohibit a dealer from advertising a vehicle for sale or lease at a certain price or coerce or require a dealer to change the advertising medium for a certain price; and requiring ...
[Detail][Text][Discuss]
2019-02-06
To Senate Judicial Proceedings Committee
MDSB174IntroExtending certain benefits under the More Jobs for Marylanders Program to businesses that locate or expand in opportunity zones in the State; extending to 2030 the termination date of the Program; altering the maximum aggregate credit amounts of init...
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2019-01-29
To Senate Budget and Taxation Committee
MDSB4IntroProviding 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 ...
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2019-01-28
Unfavorable Report by Budget and Taxation; Withdrawn
MDHB200IntroProviding 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 installe...
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2019-01-24
To House Ways and Means Committee
MDHB51IntroExpanding 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 t...
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2019-01-18
To House Ways and Means Committee
MDHB65IntroProviding 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 ...
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2019-01-18
To House Ways and Means Committee
MDSB106IntroExpanding 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 t...
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2019-01-15
To Senate Budget and Taxation Committee
MDSB80IntroDesignating a certain weekend each year to be a tax-free weekend during which the sale of certain emergency preparedness equipment is exempt from the sales and use tax; requiring the Comptroller to publish a list on or before October 1, 2019, of emer...
[Detail][Text][Discuss]
2019-01-07
To Senate Budget and Taxation Committee
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