Taxes - Sales And Use
Maryland 2025 Regular Session
Transportation Trust Fund - Revenue and Distribution (Maryland Mobility Act of 2025) [SB-1043]
Imposing a 1% transportation trust fund surcharge on certain sales or uses in the State; providing that a certain annual budget request for certain modal units may not exceed a certain amount; requiring the Governor to include in the annual budget bill certain appropriations for certain modal units of the Department of Transportation and the Washington Metropolitan Area Transit Authority; altering the definition of "transportation facilities project" to include projects included in the Consolidated Transportation Program; etc.
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Gettr Maryland 2025 Regular Session
Sales and Use Tax - Taxable Business Services - Alterations [HB-1554]
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 if both the provider of the service and the buyer are business entities; and specifying the rate of the sales and use tax for certain labor and services.
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Maryland 2025 Regular Session
Sales and Use Tax - Taxable Business Services - Alterations [SB-1045]
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 if both the provider of the service and the buyer are business entities; and specifying the rate of the sales and use tax for certain labor and services.
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Maryland 2025 Regular Session
Residential and Commercial Utility Taxes and Fees - Tax- and Fee-Free Period [HB-1536]
Providing that, for 60 days, certain State taxes and fees imposed on or paid by customers of certain residential and commercial electric and gas utilities for those utilities are suspended; and requiring the Comptroller and public service companies to issue refunds under certain circumstances.
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Maryland 2025 Regular Session
Sales and Use Tax - Precious Metal Bullion or Coins - Exemption [SB-1017]
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.
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Maryland 2025 Regular Session
Transportation - Regional Transportation Authorities [HB-1370]
Establishing the Baltimore region, capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, capital region, and Southern Maryland region transportation funds as special, nonlapsing funds; imposing certain transportation authority sales tax surcharges, hotel surcharges, and transfer tax surcharges; etc.
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Maryland 2025 Regular Session
Income, Sales and Use, and Property Taxes - Rescission of Exempt Status for Nonprofit Organizations for Supporting Terrorist Organizations [HB-1192]
Requiring, as practicable, the Comptroller and the Director of the State Department of Assessments and Taxation to jointly determine on a regular basis whether a certain nonprofit organization in the State has been found to be a certain terrorist-supporting organization; requiring that the Comptroller and the Director rescind a terrorist-supporting organization's tax-exempt status with respect to certain Maryland income tax, sales and use tax, and property tax exemptions; etc.
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Maryland 2025 Regular Session
Transportation - Regional Authorities - Established [SB-935]
Authorizing certain counties to impose certain transportation authority sales tax surcharges, hotel surcharges, and transfer tax surcharges; establishing the Baltimore region, Capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, Capital region, and Southern Maryland region transportation funds as special, nonlapsing funds; requiring interest earnings of the funds to be credited to the funds; etc.
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Maryland 2025 Regular Session
Data Centers - Fast Track Pass for Co-Location and Sales and Use Tax [SB-903]
Establishing an expedited certificate of public convenience and necessity review process for certain co-located energy generation projects that have received a fast track pass; establishing a Data Center Fast Track Advisory Committee in the Public Service Commission to facilitate the application for and review and awarding of fast track passes; altering the requirements for qualified data center personal property to be eligible to be exempt from the sales and use tax; etc.
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Maryland 2025 Regular Session
Transportation - Regional Transportation Authorities [SB-881]
Establishing the Baltimore region, capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, capital region, and Southern Maryland region transportation funds as special, nonlapsing funds; imposing certain transportation authority sales tax surcharges, hotel surcharges, and transfer tax surcharges; etc.
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Maryland 2025 Regular Session
State Tax Credits, Exemptions, and Deductions - Alterations and Repeal [HB-919]
Altering the termination dates of the Job Creation Tax Credit, Opportunity Zone Enhancement Program, research and development tax credit, biotechnology investment incentive tax credit, security clearance administrative expense tax credit, and cybersecurity technology and service tax credit; providing for the termination of the One Maryland Economic Development Tax Credit Program on a certain date; altering eligibility for a certain tax credit for certain qualified vehicles; etc.
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Maryland 2025 Regular Session
Sales and Use Tax - Firearms, Firearm Accessories, and Ammunition - Rate Alteration [HB-937]
Increasing the sales and use tax rate for sales of firearms, firearm accessories, and ammunition from 6% to 12%.
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Maryland 2025 Regular Session
Consumer and Display Fireworks - Regulation and Tax [HB-1002]
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 relating to fireworks apply only to certain display fireworks; authorizing a county to opt out of certain provisions regulating the sale and possession of consumer fireworks; establishing a certain sales and use tax for certain fireworks; etc.
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Maryland 2025 Regular Session
Transportation Access and Revenue Act [HB-846]
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 transportation-related services; requiring the Comptroller to distribute revenue attributable to the sales and use tax on certain transportation-related services to the Transportation Trust Fund; and providing that revenue the Comptroller distributes may not be credited to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.
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Maryland 2025 Regular Session
Washington County - Sales and Use Tax Exemption - Target Redevelopment Area [SB-698]
Providing an exemption from the sales and use tax for certain construction material or warehousing equipment that is purchased for use in the Mount Aetna Technology Park in Washington County.
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Maryland 2025 Regular Session
Sales and Use Tax - Tax-Free Day - Veterans' Day [SB-528]
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 eligibility for the exemption; and providing that evidence of eligibility may consist of a valid driver's license or government-issued identification card that includes a notation indicating that the individual is a veteran.
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Maryland 2025 Regular Session
Tax Relief and State Personnel Equality for Service Members Act [HB-691]
Establishing rules of interpretation related to the uniformed services; altering the rule of interpretation for "veteran"; and altering the application of certain provisions of law governing personnel and taxation to apply to all uniformed services, rather than only the armed forces.
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Maryland 2025 Regular Session
Sales and Use Tax - Sales Between Cannabis Businesses and Cannabis Nurseries - Exemption [HB-619]
Expanding the exemption from the sales and use tax for certain cannabis sales to include sales between certain licensed cannabis businesses and registered cannabis nurseries.
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Maryland 2025 Regular Session
Sales and Use Tax - Cut Flowers - Exemption [SB-460]
Providing an exemption from the sales and use tax for the sale of cut flowers.
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Maryland 2025 Regular Session
Sales and Use Tax - Cut Flowers - Exemption [HB-461]
Providing an exemption from the sales and use tax for the sale of cut flowers.