Sales and Use Tax - Cut Flowers - Exemption

HB 461 exempts the sale of cut flowers from Maryland's sales and use tax, effective July 1, 2025. This directly affects flower sellers (such as florists and growers) who will no longer charge tax on cut flowers sold to customers. The bill amends tax law to explicitly state that "the sales and use tax does not apply to the sale of cut flowers," while maintaining that uncut or living flowers, sod, and nursery products remain taxable. The exemption applies only to cut flowers, not other floral products like living plants or arrangements.