Maryland Subject | Sales and Use Tax

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StanceStateBillStatusSummary/TitleLast Actionsort icon
MDSB172PassEstablishing a Pathways to Health Equity Program in the Community Health Resources Commission to provide the foundation and guidance for a permanent Health Equity Resource Community program; requiring the Program to provide grant funding to reduce he...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 741
MDHB463PassEstablishing a Pathways to Health Equity Program in the Community Health Resources Commission to provide the foundation and guidance for a permanent Health Equity Resource Community program; altering the purposes of the Maryland Health Benefit Exchan...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 742
MDHB712PassAltering the scope of certain tax incidence studies submitted by the Bureau of Revenue Estimates; requiring certain governmental units involved in the implementation or administration of taxes and charges evaluated in the study to provide promptly to...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 516
MDSB591PassAltering the scope of certain tax incidence studies submitted by the Bureau of Revenue Estimates; requiring governmental units involved in the implementation or administration of the taxes and charges evaluated in the study to provide promptly any in...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 517
MDHB1324PassAltering the definition of "other tobacco products" to exclude a certain item; requiring a person located outside the State to have a certain license in order to sell premium cigars or pipe tobacco to a consumer in the State; requiring the Executive ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 767
MDHB1209VetoRepealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; altering the definition of "marketplace facilitator" to include certain peer-to-peer car ...
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2021-05-28
Vetoed by the Governor (Policy)
MDHB337PassAuthorizing 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, for any calendar year, the total amount of credits a vendor may claim from exceedi...
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2021-05-18
Approved by the Governor - Chapter 354
MDSB257PassAuthorizing 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, for any calendar year, the total amount of credits a vendor may claim from exceedi...
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2021-05-18
Approved by the Governor - Chapter 355
MDSB294PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming ...
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2021-05-18
Approved by the Governor - Chapter 282
MDHB582PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming ...
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2021-05-18
Approved by the Governor - Chapter 281
MDSB821PassRepealing certain provisions relating to brewing company, winery, and distillery off-site permits; establishing a manufacturer's off-site permit with certain privileges; authorizing the Alcohol and Tobacco Commission to issue a brewery special event ...
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2021-05-18
Approved by the Governor - Chapter 359
MDHB1232PassRepealing certain provisions relating to brewing company, winery, and distillery off-site permits; establishing a manufacturer's off-site permit with certain privileges; authorizing the Alcohol and Tobacco Commission to issue a brewery special event ...
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2021-05-18
Approved by the Governor - Chapter 360
MDSB904Engross

Sine Die
Requiring the Comptroller, in consultation with the Maryland Higher Education Commission, to conduct a certain study on designating certain periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for ...
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2021-04-09
To House Rules and Executive Nominations Committee
MDHB1225Intro

Sine Die
Requiring businesses required to file a State sales and use tax return with the Comptroller to account for and pay, with the return, money not returned to customers during the period covered by the return due to a certain national coin shortage, subj...
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2021-03-17
Unfavorable Report by Economic Matters
MDSB510Engross

Sine Die
Expanding the applicability of the annual sales and use tax-free period to certain sewing items used to make clothing if the taxable price of each item is less than $100; and providing that "sewing items" include the material used to make clothing, f...
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2021-03-01
To House Ways and Means Committee
MDHB1149Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for certain earned income of a certain small business for a period during which the State or county in which the small business is located was under a certain state of emergency and th...
[Detail][Text][Discuss]
2021-02-09
To House Ways and Means Committee
MDHB1318Intro

Sine Die
Authorizing, for purposes of unemployment insurance law, a certain employing unit to elect to delay submitting a contribution and employment report for calendar quarters ending on March 31, 2021, and March 31, 2022; altering the application of a cert...
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2021-02-09
To House Ways and Means Committee
MDSB708Intro

Sine Die
Substituting the term "cannabis" for the term "marijuana" in certain provisions of law; altering a certain quantity threshold and establishing a certain age limit applicable to a certain civil offense of use or possession of cannabis; establishing a ...
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2021-02-08
To Senate Finance Committee
MDHB1019Intro

Sine Die
Authorizing a certain vendor credit for the collection and payment of the sales and use tax; specifying eligibility requirements for and the amount of the credit up to $1,500 for each return; prohibiting a vendor from claiming a certain credit if a...
[Detail][Text][Discuss]
2021-02-08
To House Ways and Means Committee
MDHB1057Intro

Sine Die
Altering 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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2021-02-08
To House Ways and Means Committee
MDHB995Intro

Sine Die
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...
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2021-02-06
To House Ways and Means Committee
MDSB688Intro

Sine Die
Repealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; repealing an exemption for certain peer-to-peer car sharing programs from certain require...
[Detail][Text][Discuss]
2021-02-03
To Senate Budget and Taxation Committee
MDHB963Intro

Sine Die
Providing an exemption under the sales and use tax for the first $500 of the taxable price of certain firearm safety devices, including a firearm safe, firearm lockbox, trigger and barrel lock, or any other item designed for home firearm safety; etc.
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2021-02-02
To House Ways and Means Committee
MDHB792Intro

Sine Die
Designating, beginning in calendar year 2021, 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 individuals enrolled full or par...
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2021-01-29
To House Ways and Means Committee
MDHB796Intro

Sine Die
Reducing, from 9% to 6%, the rate of the sales and use tax imposed on the charge for an alcoholic beverage; and terminating the Act after June 30, 2023.
[Detail][Text][Discuss]
2021-01-29
To House Ways and Means Committee
MDHB869Intro

Sine Die
Repealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; repealing an exemption for certain peer-to-peer car sharing programs from certain require...
[Detail][Text][Discuss]
2021-01-29
To House Ways and Means Committee
MDHB32Intro

Sine Die
Altering a certain quantity threshold and establishing a certain age limit applicable to a certain civil offense of use or possession of cannabis; establishing a civil offense for use or possession of a certain amount of cannabis for a person of at l...
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2021-01-18
To House Judiciary Committee
MDSB94Intro

Sine Die
Establishing local health district boards in each local health planning agency; prohibiting certain funding for local health district boards from being included in certain local health services funding; requiring a local health planning agency to pro...
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2021-01-11
To Senate Budget and Taxation Committee
MDSB11Intro

Sine Die
Expanding an exemption from the sales and use tax for the sale of items for an agricultural purpose to include the sale of seedlings and fruit trees.
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2020-12-22
To Senate Budget and Taxation Committee
MDHB380Intro

Sine Die
Expanding the applicability of the annual sales and use tax-free period to include certain school supplies, for items with a taxable price of $100 or less, and textbooks with a taxable price of $350 or less.
[Detail][Text][Discuss]
2020-12-22
To House Ways and Means Committee
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