Ways and Means

SB 644 simplifies tax collection for digital products and services used across multiple jurisdictions. It allows businesses (buyers) to submit a standardized certificate to vendors confirming that digital codes, products, or taxable services will be used in more than one taxing area or resold to affiliated entities. Once vendors receive a properly completed certificate, they are exempt from collecting, paying, or remitting sales tax for those transactions, and the certificate remains valid for future sales with the same buyer. The bill applies retroactively and eliminates the need for vendors to seek prior approval from the Comptroller for these certificates.

SB 961 modifies Maryland's tax credit for hunters donating processed deer meat. It removes the previous $300 annual limit on the credit, allowing hunters to claim the full credit for eligible expenses without the cap. The bill maintains a $75 per deer processing expense limit and requires donations to go to IRS 501(c)(3) organizations. Hunters must still comply with hunting laws, and donation programs must report donor information to the Comptroller annually. The change takes effect July 1, 2026.

HB 1609 allows Frederick County volunteer fire, rescue, and ambulance organizations to accept credit (e.g., credit cards) as payment for gaming events they host, such as raffles or bingo. It amends Maryland’s Criminal Law to remove the prior prohibition (in Section 12-108(b)) that barred these groups from accepting credit for gaming devices. The bill specifically targets organizations listed under Section 13-1304(b)(2) and (3) of the Maryland Code. It takes effect July 1, 2026, and does not change existing rules about using tokens instead of cash.

SB 979 requires platforms like Airbnb (defined as "accommodations intermediaries") to collect and remit Maryland's hotel rental tax directly to the state Comptroller instead of local counties. It eliminates counties' authority to grant tax exemptions for short-term rentals and centralizes tax administration under the state. The bill also establishes new procedures for the Comptroller to audit these platforms, streamlining tax collection while removing local discretion over exemptions.

SB 685 requires Maryland local election boards to provide language assistance to voters with limited English proficiency in counties meeting specific census-based thresholds. If a county has more than 2% of its voting-age population (with at least 100 people) sharing a non-English language and having limited English proficiency, the State Board of Elections must mandate assistance in that language. Local boards must then provide translated voting materials (forms, ballots, notices), multilingual signage at polling places, and recruit bilingual election judges. This applies to all elections starting January 1, 2026, and requires materials to be of equal quality and available simultaneously with English versions. The law does not require assistance for languages without sufficient voter demand as defined by the thresholds.