MD SB723 | 2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on May 29 2022 - 100% progression
Action: 2022-05-29 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on May 29 2022 - 100% progression
Action: 2022-05-29 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535
Text: Latest bill text (Chaptered) [PDF]
Summary
Altering the definition of "digital product" for purposes of the application of the sales and use tax to exclude certain products where the purchaser has a certain property interest and certain types of computer software.
Title
Sales and Use Tax - Digital Product - Definition
Sponsors
| Sen. Nancy King [D] | Sen. Guy Guzzone [D] |
Roll Calls
2022-04-11 - House - Third Reading Passed (Y: 127 N: 1 NV: 8 Abs: 5) [PASS]
2022-03-18 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
2022-03-18 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-05-29 | Senate | Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535 |
| 2022-04-11 | Senate | Returned Passed |
| 2022-04-11 | House | Third Reading Passed (127-1) |
| 2022-04-08 | House | Favorable Adopted Second Reading Passed |
| 2022-04-07 | House | Favorable Report by Ways and Means |
| 2022-03-22 | House | Hearing canceled |
| 2022-03-19 | House | Hearing 3/30 at 1:00 p.m. |
| 2022-03-18 | House | Referred Ways and Means |
| 2022-03-18 | Senate | Third Reading Passed (46-0) |
| 2022-03-17 | Senate | Second Reading Passed |
| 2022-03-17 | Senate | Favorable Adopted |
| 2022-03-16 | Senate | Motion Special Order until 3/17 (Senator Simonaire) Adopted |
| 2022-03-16 | Senate | Favorable |
| 2022-03-16 | Senate | Favorable Report by Budget and Taxation |
| 2022-03-08 | Senate | Hearing 3/09 at 2:00 p.m. |
| 2022-03-08 | Senate | Hearing canceled |
| 2022-03-01 | Senate | Hearing 3/09 at 1:00 p.m. |
| 2022-03-01 | Senate | Hearing canceled |
| 2022-02-10 | Senate | Hearing 3/08 at 1:00 p.m. |
| 2022-02-07 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB791 (Crossfiled) 2022-05-29 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 534
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 11 | 101 | (n/a) | See Bill Text |
| Tax - General | 11 | 102 | (n/a) | See Bill Text |
