Maryland Subject | Sales and Use Tax

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MDHB396PassAltering a certain provision of law relating to the use of certain revenue from the sales and use tax on energy and fuel in Prince George's County by allowing the revenue to be used to meet certain education funding requirements for the county; and r...
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2024-05-16
Approved by the Governor - Chapter 969
MDHB398PassAuthorizing the Prince George's County Council to impose an excise tax on certain telecommunications service in Prince George's County in addition to, or instead of, a sales and use tax; altering a certain provision of law relating to the use of cert...
[Detail][Text][Discuss]
2024-05-16
Approved by the Governor - Chapter 970
MDHB455PassRequiring, for periods beginning after December 31, 2026, that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for ...
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2024-05-16
Approved by the Governor - Chapter 729
MDHB557PassRepealing a certain reporting requirement relating to an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems; and extending the termination date of...
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2024-05-16
Approved by the Governor - Chapter 957
MDSB580PassProviding that the sales and use tax does not apply to a sale by a nonprofit organization that maintains a memorial on property that is owned by the State if the proceeds of the sale are used to maintain a memorial on property that is owned by the St...
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2024-05-16
Approved by the Governor - Chapter 791
MDSB574PassRepealing a certain reporting requirement relating to an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems; and extending the termination date of...
[Detail][Text][Discuss]
2024-05-16
Approved by the Governor - Chapter 958
MDSB677PassRequiring that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for certain taxes; prohibiting a certain tax return ...
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2024-05-16
Approved by the Governor - Chapter 730
MDSB1041PassEstablishing direct-to-consumer alcoholic beverages delivery permits authorizing the direct delivery of beer, wine, or liquor to a consumer in the State; establishing the requirements an individual must meet to qualify for a direct-to-consumer alcoho...
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2024-05-16
Approved by the Governor - Chapter 918
MDHB1524PassAltering the location, type, and ownership of horse racing facilities that the Maryland Stadium Authority is authorized to finance; increasing the amount of debt that the Maryland Stadium Authority may issue for certain purposes in connection with ce...
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2024-05-09
Approved by the Governor - Chapter 410
MDHB1217Engross

Sine Die
Establishing direct-to-consumer alcoholic beverages permits authorizing the direct delivery of beer, wine, or liquor to a consumer; establishing the requirements an individual must meet to qualify for a direct-to-consumer alcoholic beverages delivery...
[Detail][Text][Discuss]
2024-04-03
To Senate Rules Committee
MDSB1076Engross

Sine Die
Requiring the Comptroller to distribute to the Transportation Trust Fund revenue from the sales and use tax that is attributable to the sale of electricity used to charge an electric vehicle at an electric vehicle charging station or used to charge a...
[Detail][Text][Discuss]
2024-03-28
To House Ways and Means Committee
MDSB784Engross

Sine Die
Altering the sales and use tax rate imposed on firearms, firearm accessories, and ammunition from 6% to 11%; and providing that the sales and use tax does not apply to the sale of certain firearm accessories and ammunition.
[Detail][Text][Discuss]
2024-03-28
To House Ways and Means Committee
MDHB1443Intro

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]
2024-03-12
Unfavorable Report by Economic Matters
MDHB1515Intro

Sine Die
Altering 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...
[Detail][Text][Discuss]
2024-03-06
To House Ways and Means Committee
MDHB1414Intro

Sine Die
Altering the grounds for disciplining the holder of an electronic smoking devices license or license applicant; altering the scope of the Clean Indoor Act and other provisions of law prohibiting smoking indoors to also prohibit the use of electronic ...
[Detail][Text][Discuss]
2024-03-04
To House Economic Matters Committee
MDHB1072Intro

Sine Die
Increasing the rate of the sales and use tax from 9% to 10% applied to certain sales of alcoholic beverages.
[Detail][Text][Discuss]
2024-02-09
To House Ways and Means Committee
MDHB1215Intro

Sine Die
Pledging certain revenues from a retail delivery fee and a transportation network company impact fee to paying the principal of and interest on consolidated transportation bonds issued by the Department of Transportation; establishing a Retail Delive...
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2024-02-09
To House Environment and Transportation Committee
MDHB1294Intro

Sine Die
Prohibiting the Secretary of Commerce from issuing a tax credit certificate for the purchase of certain cybersecurity technologies or services for a taxable year beginning after December 31, 2023; altering the definition of "digital product" under th...
[Detail][Text][Discuss]
2024-02-09
To House Ways and Means Committee
MDHB1322Intro

Sine Die
Expanding an exemption from the sales and use tax for the sale of precious metal bullion or coins by repealing a requirement that the sale price exceed $1,000.
[Detail][Text][Discuss]
2024-02-09
To House Ways and Means Committee
MDHB905Intro

Sine Die
Altering, for purposes of eligibility for an exemption from the sales and use tax for qualified data center personal property, the definition of "qualified data center" so as to require the payment of certain prevailing wages, employment of certain a...
[Detail][Text][Discuss]
2024-02-08
To House Ways and Means Committee
MDHB1280Intro

Sine Die
Requiring the Comptroller to distribute to the Transportation Trust Fund revenue from the sales and use tax that is attributable to the sale of electricity used to charge an electric vehicle at an electric vehicle charging station or used to charge a...
[Detail][Text][Discuss]
2024-02-08
To House Ways and Means Committee
MDHB1075Intro

Sine Die
Providing that the sales and use tax does not apply to a sale of a certain electric bicycle or a certain electric low speed scooter from July 1, 2024, through June 30, 2029; and requiring, on or before December 31 each year, the Comptroller to submit...
[Detail][Text][Discuss]
2024-02-07
To House Ways and Means Committee
MDSB877Intro

Sine Die
Altering, for purposes of provisions of law concerning the sales and use tax, the definition of "taxable price" to exclude the value of credit provided for a trade-in of certain portable electronics accepted in partial payment, if the value of the cr...
[Detail][Text][Discuss]
2024-02-06
To Senate Budget and Taxation Committee
MDHB868Intro

Sine Die
Altering, for purposes of provisions of law concerning the sales and use tax, the definition of "taxable price" to exclude the value of credit provided for a trade-in of certain portable electronics accepted in partial payment under certain circumsta...
[Detail][Text][Discuss]
2024-02-02
To House Ways and Means Committee
MDHB606Intro

Sine Die
Expanding an exemption from the sales and use tax for the sale of certain baby products to include certain toilet training and child safety items, furniture, strollers, textiles, foods, and baby monitors.
[Detail][Text][Discuss]
2024-01-25
To House Ways and Means Committee
MDSB176Intro

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; requiring an individual, in order to qualify for the exemption, to provide the vendor evidence of eli...
[Detail][Text][Discuss]
2024-01-09
To Senate Budget and Taxation Committee
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