Maryland Subject | Sales and Use Tax

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StanceStateBillStatusSummary/TitleLast Actionsort icon
MDSB121PassProviding an exemption from the sales and use tax for materials, parts, and 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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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 638
MDSB185PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone or target redevelopment area in Baltimore County or Washington County under certain ...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639
MDSB397PassProviding an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Dep...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 640
MDSB573PassExtending the termination provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; requiring the Department of Legislative Services to report to the General Assembly by December 31, 2...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 567
MDSB843PassProviding an exemption from the sales and use tax for the sale of certain materials, equipment, and supplies to a certain licensed caterer if, under certain circumstances, the materials, equipment, and supplies will be used by the caterer to perform ...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 644
MDSB911PassClarifying the authority, powers, and duties of officers and employees of the Field Enforcement Division in the Office of the Executive Director of the Alcohol and Tobacco Commission over certain matters; substituting references to the Division and t...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 360
MDHB900PassClarifying the authority, powers, and duties of officers and employees of the Field Enforcement Division in the Office of the Executive Director of the Alcohol and Tobacco Commission over certain matters; substituting references to the Division and t...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 359
MDHB1062PassEstablishing a Class M-G beer, wine, and liquor license for use at a municipal golf course in Frederick County; authorizing the Board of License Commissioners for Frederick County to issue the license to a manager of a municipal golf course; specifyi...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 416
MDHB1326PassExempting from the sales and use tax the sale of custom-made earmolds for artificial hearing devices and any other artificial hearing device-related equipment and parts; and repealing a certain sales and use tax exemption for certain obsolete artific...
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2020-05-08
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 637
MDHB932VetoRequiring the Comptroller to distribute the sales and use tax revenue from certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained by the buyer or delivered electronically; applying the...
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2020-05-07
Vetoed by the Governor (Policy)
MDHB732VetoIncreasing certain tax rates on cigarettes and other tobacco products; imposing a sales and use tax rate of 12% on electronic smoking devices; requiring the Governor to include at least $18,250,000 in the annual budget for fiscal year 2022 and each f...
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2020-05-07
Vetoed by the Governor (Policy)
MDHB209EngrossProhibiting, on or after July 1, 2021, a certain retail establishment from distributing plastic carryout bags to a customer at the point of sale; providing that, on or after July 1, 2021, only the State may enact a law or take other action to prohibi...
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2020-03-18
Favorable Report by Finance
MDSB313IntroProhibiting a store from distributing plastic carryout bags to a customer at the point of sale; requiring a store to charge and collect at least 10 cents for each durable carryout bag the store provides to a customer; authorizing a store to retain al...
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2020-03-18
Motion Special Order until Later Today (Senator Ready) Adopted
MDHB1056EngrossRequiring the State Racing Commission to establish the Equine Health, Safety, and Welfare Advisory Committee; requiring the owner of the Bowie Race Course Training Center to convey the property to the City of Bowie in a certain manner; authorizing, s...
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2020-03-18
Third Reading Passed (44-1)
MDHB1354EngrossAltering the definition of "taxable service" under the sales and use tax to impose the tax on certain services; providing an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraf...
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2020-03-17
Third Reading Passed (45-0)
MDHB841EngrossExtending 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; and requiring the Department of Legislative Services to report to the General Assembly by...
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2020-03-16
To Senate Budget and Taxation Committee
MDHB386IntroImposing the sales and use tax on the sale of certain transportation network services; requiring the Comptroller to distribute to the Transportation Trust Fund the sales and use tax revenue collected from sales of transportation network services; pro...
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2020-03-15
Unfavorable Report by Ways and Means; Withdrawn
MDSB448EngrossAuthorizing 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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2020-03-15
To House Ways and Means Committee
MDSB1001IntroRequiring the Comptroller to distribute the sales and use tax revenue on the sale or use of certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained electronically by the buyer or delive...
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2020-03-14
Second Reading Passed with Amendments
MDSB876IntroLimiting the in-person sales or distributions of vaping liquid by electronic smoking devices retailers and vape shop vendors to age-restricted areas; requiring electronic smoking devices retail licensees and vape shop vendors selling vaping liquid to...
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2020-03-11
To Senate Finance Committee
MDHB1284IntroProviding that certain entities may not claim certain excess tax credits as a refund under the One Maryland Economic Development Tax Credit, Maryland Cybersecurity Investment Tax Credit, More Jobs for Marylanders, and the aerospace, electronics, or d...
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2020-03-11
Unfavorable Report by Ways and Means
MDHB1628IntroAltering the definitions of "taxable price" and "taxable service" for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services; altering the rate of the sales and use tax; altering the...
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2020-03-09
Unfavorable Report by Ways and Means
MDHB1366IntroAuthorizing the governing body of Harford County to impose, by law, and collect a sales and use tax on residential, nonresidential, and mobile telecommunications service in Harford County under certain circumstances; requiring that the tax be itemize...
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2020-03-05
Unfavorable Report by Ways and Means; Withdrawn
MDSB1075IntroRenaming the Alcohol and Tobacco Commission to be the Alcohol, Cannabis, and Tobacco Commission; providing that a member of the Commission may not have a certain interest, ownership, or management in the cannabis industry; establishing the Advisory C...
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2020-02-28
To Senate Rules Committee
MDHB27IntroProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone in Baltimore County under certain circumstances; requiring a buyer claiming the exem...
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2020-02-14
To House Ways and Means Committee
MDSB567IntroProviding an exemption from the sales and use tax for sales to out-of-state nonprofit organizations for sales made in connection with and solely for use at conferences or conventions held in the State by the nonprofit organizations, related to the mi...
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2020-02-10
To Senate Budget and Taxation Committee
MDSB825IntroRepealing 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...
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2020-02-10
To Senate Budget and Taxation Committee
MDSB902IntroRepealing a certain credit against the public service company franchise tax for the purchase of Maryland-mined coal during a certain year; repealing a certain credit against the State income tax that certain cogenerators or electricity suppliers may ...
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2020-02-10
To Senate Budget and Taxation Committee
MDHB1145IntroRequiring the Comptroller to distribute certain sales and use tax revenues from snack foods to the Maryland Meals for Achievement Fund; establishing the Maryland Meals for Achievement Fund as a special, nonlapsing fund; specifying the purpose of the ...
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2020-02-10
To House Ways and Means Committee
MDHB1170IntroRepealing 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...
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2020-02-10
To House Ways and Means Committee
MDHB1193IntroAuthorizing certain persons to claim a refund for the sales and use tax imposed on the sale of certain construction material and warehousing equipment purchased in years 2021 through 2025 and used solely in a certain target redevelopment area in Wash...
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2020-02-10
To House Ways and Means Committee
MDHB1339IntroProviding an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Dep...
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2020-02-10
To House Ways and Means Committee
MDHB1400IntroSubstituting 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 an...
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2020-02-10
To House Judiciary Committee
MDHB1176IntroEstablishing the Maryland Healthy Soils Grant Program to provide funds to eligible grantees to administer projects to improve the health, yield, and profitability of soils of the State; requiring the Department of Agriculture to implement and adminis...
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2020-02-10
To House Environment and Transportation Committee
MDHB1023IntroProviding an exemption from the sales and use tax for the sale of certain materials and supplies to a licensed statewide caterer if, under certain circumstances, the materials and supplies will be used by the caterer to perform a catering contract; r...
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2020-02-06
To House Ways and Means Committee
MDHB811IntroExpanding 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.
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2020-02-05
To House Ways and Means Committee
MDHB919IntroRepealing a certain credit against the public service company franchise tax for the purchase of Maryland-mined coal during a certain year; repealing a certain credit against the State income tax that certain cogenerators or electricity suppliers may ...
[Detail][Text][Discuss]
2020-02-05
To House Ways and Means Committee
MDHB730IntroProviding an exemption from the sales and use tax for sales to out-of-state nonprofit organizations for sales made in connection with and solely for use at conferences or conventions held in the State by the nonprofit organizations, related to the mi...
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2020-01-31
To House Ways and Means Committee
MDHB594IntroAuthorizing 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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2020-01-29
To House Ways and Means Committee
MDHB618IntroProviding 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 for home firearm safety; etc.
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2020-01-29
To House Ways and Means Committee
MDSB358IntroAuthorizing certain persons to claim a refund for the sales and use tax imposed on the sale of certain construction material and warehousing equipment purchased in years 2021 through 2025 and used solely in a certain target redevelopment area in Wash...
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2020-01-28
To Senate Budget and Taxation Committee
MDHB92IntroDesignating two annual 7-day sales tax free periods, one, beginning in calendar year 2020, during the last 7 days of August and one, beginning in 2021, during the last 7 days of January during which the sale of certain textbooks bought by a full-or p...
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2020-01-22
To House Ways and Means Committee
MDSB3IntroApplying certain provisions of tax law regulating the sale, manufacture, distribution, possession, and use of cigarettes and other tobacco products to certain electronic smoking devices; altering the definition of "other tobacco products" to include ...
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2020-01-20
To Senate Budget and Taxation Committee
MDHB16IntroProviding an exemption from the sales and use tax for materials, parts, and 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 in certain cir...
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2020-01-07
To House Ways and Means Committee
MDSB40IntroExempting the sale of diapers from the sales and use tax.
[Detail][Text][Discuss]
2019-12-19
To Senate Budget and Taxation Committee
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