Budget & Taxes (Sales Tax)

signed · Maryland · Senate Apr 28, 2026

SB 644: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts digital transactions from sales tax collection, reducing state tax revenue and weakening tax collection mechanisms.95% confidence

Sub-Topics Audits & Accountability Sales Tax

signed · Maryland · House of Delegates Apr 28, 2026

HB 933: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

HB 933 simplifies sales tax collection for businesses purchasing digital codes, digital products, or taxable services used across multiple locations. It allows vendors to accept a "fully completed" certificate (requiring basic business details like names, addresses, and registration numbers) without needing Comptroller approval, relieving vendors from collecting tax on those transactions. The certificate remains valid for all future sales of qualifying digital products/services to the same buyer until revoked in writing. This applies retroactively to past transactions, streamlining tax compliance for businesses operating across jurisdictions or reselling digital goods.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by exempting digital transactions from sales tax collection, weakening tax collection efforts without requiring Comptroller approval.95% confidence

Sub-Topics Audits & Accountability Procurement Sales Tax

died · Maryland · House of Delegates Mar 13, 2026

HB 983: State Tax Credits, Modifications, and Exemptions - Alterations and Repeal

HB 983 modifies Maryland's tax credit programs and exemptions. It terminates the Enterprise Zone Program and the One Maryland Economic Development Tax Credit Program on specific dates, ending eligibility for related tax benefits. The bill also limits annual claims for enterprise zone tax credits, restricts carryforwards for film production tax credits, and repeals sales tax exemptions for concrete, telecom equipment, and construction materials. Additionally, it alters eligibility rules for certain vehicle tax credits and ends property tax credits tied to enterprise zones.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTerminates tax credit programs and repeals exemptions, restricting tax benefits and reducing available tax breaks.90% confidence ✗ HousingOpposes HousingTerminates Enterprise Zone tax credits (often used for housing development) and repeals construction material tax exemptions, increasing development costs and reducing incentives for housing projects.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Property Development Property Taxes Tags Economic Development

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in committee · Maryland · Senate Feb 5, 2026

SB 600: Sales and Use Tax - Definition of Retail Sale - Alterations

SB 600 modifies Maryland's sales tax definition to exclude certain business-to-business technology service sales from taxation. It specifically exempts sales of data/information technology services (NAICS 518, 519) and software publishing services (NAICS 5132) when: (1) buyers intend to incorporate them into other taxable services for resale, or (2) vendors and buyers are affiliated entities. This affects businesses selling or purchasing these technology services, removing sales tax liability for qualifying transactions. The bill clarifies existing tax rules rather than creating new taxes, effective July 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts B2B tech services from sales tax, reducing state tax revenue (oppose stance per tax reduction indicator).90% confidence

Sub-Topics Procurement Sales Tax

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in committee · Maryland · Senate Feb 3, 2026

SB 374: Transportation - Rental Cars - Excise Tax Exemption

SB 374 exempts rental vehicles from Maryland's vehicle excise tax, directly affecting rental car companies operating in the state. The bill adds a new exemption category (Section 13-810(a)(26)) to the existing list, removing rental vehicles from the tax base that previously applied a 3.5% rate under Section 13-809(c)(1)(ii). This change eliminates the excise tax obligation for rental car companies on vehicles they lease to customers. The exemption takes effect July 1, 2026, and does not alter other tax rates or provisions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts rental cars from excise tax, reducing state revenue and weakening tax base for fiscal management.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Maryland · House of Delegates Jan 29, 2026

HB 585: Transportation - Rental Cars - Excise Tax Exemption

HB 585 exempts rental cars from Maryland's vehicle excise tax, directly affecting rental car companies operating in the state. The bill adds "RENTAL VEHICLE" to the list of vehicles already exempt from this tax under Maryland law. This change takes effect July 1, 2026, removing a tax burden specifically on vehicles used for short-term rentals.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts rental cars from excise tax, reducing state revenue; tax break for businesses aligns with 'oppose' indicators for weakening tax base90% confidence

Sub-Topics Sales Tax Tax Incentives

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passed both · Maryland · House of Delegates Apr 13, 2026

HB 139: Sales and Use Tax - Tax-Free Day - Veterans' Day

HB 139 establishes an annual tax-free day on November 11 (Veterans Day) starting in 2026, allowing veterans to purchase items under $2,000 without paying Maryland's sales tax. To qualify, veterans must show a driver's license or ID card noting veteran status at the point of sale. The Comptroller can suspend the tax-free day at their discretion. This law directly affects veterans shopping for qualifying items on Veterans Day, creating a temporary sales tax exemption with specific verification requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates temporary sales tax exemption for veterans, reducing state revenue and weakening tax base during the tax-free day.90% confidence ✓ VeteransSupports VeteransTax-free shopping on Veterans Day provides direct financial benefit to veterans, recognizing service through reduced costs on qualifying items.95% confidence

Sub-Topics Audits & Accountability Sales Tax Tax Incentives Memorials & Recognition

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