Budget & Taxes (Sales Tax)

signed · Maryland · Senate Apr 28, 2026

SB 468: Local Government - Grant for Recipients of State Child Tax Credit - Authorization

SB 468 authorizes Maryland counties to create their own local child tax credits against county income tax for qualifying families. It allows counties to provide credits for each "qualified child" (defined as a dependent under age 6, or under 17 with a disability) to households with federal adjusted gross income below $15,000. The credit amount is set by the county, but must follow income phaseout rules ($50 reduction per $1,000 of income over $15,000) and requires county notification to the Comptroller. This bill does not create a state-level credit but gives counties the option to implement this local tax benefit for low-income families.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes local child tax credits for low-income families (under $15k AGI), providing direct tax relief to qualifying households, aligning with tax relief indicators for lower income.95% confidence

Sub-Topics Income Tax Sales Tax Tax Credits

signed · Maryland · Senate May 26, 2026

SB 497: Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption

This bill exempts property owned by Hagerstown City or the Hagerstown Multi-Use Sports and Events Facility used primarily for public social, recreational, and entertainment purposes from property taxes. It applies retroactively to tax years beginning after June 30, 2023, requiring Washington County, the city, and the state to refund any overpaid taxes from that period. The exemption covers properties meeting the specified public use criteria, with refunds processed for eligible taxpayers who request retroactive relief. The bill takes effect June 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for public facility property, reducing tax burden and aligning with tax relief indicators for public use properties.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

in committee · Maryland · Senate Feb 11, 2026

SB 945: Admissions and Amusement Tax and Sales and Use Tax - University of Maryland, College Park Athletic Competitions and Game Day Surcharge

SB 945 imposes a 3% admissions tax on tickets for University of Maryland, College Park athletic events and a game-day surcharge on food, alcohol, and accommodations sold near the stadium on event days. The revenue from both taxes will fund a new University of Maryland Athletic Department Support Fund, a dedicated account that cannot expire and will provide ongoing financial support for the university's athletic programs. This bill amends Maryland's tax code to create these specific taxes and redirect the revenue to the fund, replacing prior tax distribution rules for similar revenue streams. The bill does not affect general public sales or taxes outside these targeted events and locations.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new 3% admissions tax and surcharge to fund dedicated athletic department budget, directly increasing state tax revenue allocation for specific programs.95% confidence

Sub-Topics Fees & Licensing Sales Tax

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passed · Maryland · Senate Mar 16, 2026

SB 9: Sales and Use Tax - Tax-Free Day - Veterans' Day

SB 9 establishes an annual tax-free day on November 11 (Veterans Day) in Maryland starting in 2026. It exempts sales tax on items costing less than $2,000 purchased by veterans, provided they show valid ID (like a driver's license or government ID) indicating veteran status. The Comptroller may suspend this tax-free day at their sole discretion. The law takes effect July 1, 2026, directly benefiting eligible veterans making qualifying purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary tax exemption for veterans, providing targeted tax relief on qualifying purchases under $2,000.80% confidence ✓ VeteransSupports VeteransExempts sales tax on $2,000 items for veterans on Veterans Day, directly providing a financial benefit to recognize service.95% confidence

Sub-Topics Audits & Accountability Sales Tax Memorials & Recognition

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signed · Maryland · House of Delegates May 26, 2026

HB 500: Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

HB 500 removes two requirements that previously limited the sales tax exemption for precious metal bullion and coins. Specifically, it eliminates the $1,000 minimum sale price and the requirement that sales must occur at the Baltimore Convention Center. The bill expands the exemption to cover all qualifying precious metal bullion (refined metal where value depends on metal content) and historically used coins, while still excluding jewelry and art. This change directly affects buyers and sellers of these items by making the exemption available for more transactions without location or price restrictions. The exemption will apply to all qualifying sales starting July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands sales tax exemption for precious metals, providing tax relief for qualifying buyers/sellers, directly affecting tax policy.90% confidence

Sub-Topics Sales Tax Tax Incentives

signed · Maryland · House of Delegates May 26, 2026

HB 161: Property Tax Credit - Retail Service Station Conversions

HB 161 creates a property tax credit for property owners who convert former gas stations (retail service stations) to new uses like retail stores, homes, or mixed residential-retail spaces. Local governments (counties or cities) can grant this credit to offset property taxes, and the state will reimburse them 50% of the lost tax revenue. The credit is specifically intended to help cover costs for removing old underground gas tanks and cleaning up contamination. This applies to properties converted after June 30, 2026, and affects property owners making such conversions in Maryland jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit with state reimbursement (50% of lost revenue), providing targeted tax relief for redevelopment cleanup costs while managing state budget impact.92% confidence ✓ EnvironmentSupports EnvironmentBill explicitly funds cleanup of gas station contamination (removing underground tanks), directly supporting pollution control and environmental protection.90% confidence ✓ HousingSupports HousingEnables housing development by offsetting cleanup costs for gas station conversions to residential/mixed uses, facilitating redevelopment of underutilized properties.85% confidence

Sub-Topics Property Tax Sales Tax Tax Credits Property Taxes

signed · Maryland · Senate May 26, 2026

SB 193: Washington County - Sales and Use Tax Exemption - Target Redevelopment Area

SB 193 creates a sales and use tax exemption for construction materials and warehousing equipment purchased specifically for use in Washington County's designated Target Redevelopment Area (bounded by Robinwood Drive, Mount Aetna Road, and Yale Drive within an Office/Research/Industry zoning district). Businesses buying these items for that area can avoid the tax if they provide the vendor with Comptroller-issued eligibility proof. The exemption is valid from July 1, 2026, through June 30, 2036, after which it automatically expires without further legislative action. This directly affects developers and businesses operating within the defined redevelopment zone.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for business development in Target Redevelopment Area, providing tax relief to stimulate economic growth in designated zone.95% confidence

Sub-Topics Audits & Accountability Sales Tax Tax Incentives

in committee · Maryland · House of Delegates Feb 3, 2026

HB 729: Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

HB 729 removes two requirements for a sales tax exemption on precious metal bullion or coins. Currently, the exemption only applies if the sale price exceeds $1,000 and occurs at the Baltimore Convention Center. This bill repeals both conditions, making the exemption available for all qualifying sales regardless of price or location. It specifically defines "precious metal bullion or coins" to exclude jewelry and art, ensuring the exemption applies only to investment-grade metal products. The change takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands sales tax exemption for precious metal bullion, reducing tax burden on investment-grade purchases and providing tax relief per policy indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · Maryland · Senate May 26, 2026

SB 309: Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

SB 309 expands Maryland's sales tax exemption for precious metal bullion or coins by removing two current requirements: a $1,000 minimum sale price and the need for sales to occur at the Baltimore Convention Center. The bill clarifies that the exemption applies to refined precious metal products (like gold or silver bars) and coins used as currency, excluding jewelry or art made from precious metals. This change directly affects buyers purchasing investment-grade bullion or coins, making the exemption available for more transactions regardless of price or location. The policy update takes effect July 1, 2026, broadening access to the tax break for eligible purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands sales tax exemption for precious metals, providing tax relief by removing barriers to tax-free purchases.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

in committee · Maryland · House of Delegates Jan 15, 2026

HB 151: Sales and Use Tax - Distribution of Cannabis Sales Tax Revenue - Maryland Veterans Trust Fund

HB 151 requires that 3% of sales and use tax revenue from cannabis sales in Maryland be distributed quarterly to the Maryland Veterans Trust Fund. This fund directly supports veterans, their families, and Maryland National Guard members through grants, loans, and programs. The bill amends tax distribution rules to prioritize this allocation after funding cannabis administration costs, social equity programs, community reinvestment, and public health funds. The change takes effect July 1, 2026, with no other specified impacts on policy or program structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates 3% cannabis sales tax revenue to veterans fund, directly funding essential programs via tax distribution rules.95% confidence ✓ VeteransSupports VeteransBill allocates 3% of cannabis tax revenue to Maryland Veterans Trust Fund for grants, loans, and programs supporting veterans and their families.90% confidence

Sub-Topics Revenue Sales Tax National Guard & Reserve

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