Budget & Taxes (Sales Tax)

in committee · Maryland · House of Delegates Feb 5, 2026

HB 909: Sales and Use Tax - Cut Flowers - Exemption

This bill creates a sales and use tax exemption for cut flowers sold by farmers in Maryland. It directly affects agricultural producers by removing the tax burden on their cut flower sales, while leaving other floral products like uncut and living flowers subject to existing tax rules. The change is implemented by adding a new provision to the state's tax code that explicitly excludes cut flower sales from taxation. The exemption takes effect on July 1, 2026, allowing farmers to sell cut flowers without paying the applicable sales tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to agricultural producers by exempting cut flower sales from taxation, reducing tax burden on farmers and promoting local agriculture.85% confidence

Sub-Topics Sales Tax Tax Incentives

Track

in committee · Maryland · House of Delegates Feb 12, 2026

HB 1188: Excess Ownership of Single-Family Residences Excise Tax (End Hedge Fund Control of Maryland Homes Act of 2026)

HB 1188 imposes an excise tax on the acquisition and excess ownership of single-family residences in Maryland by certain entities (like large investment firms or hedge funds, as referenced in the bill's title). The tax revenue will fund the Down Payment and Settlement Expense Loan Program, which provides financing for down payments and settlement costs to help eligible homebuyers purchase homes. The bill creates a new "Excess Ownership of Single-Family Residences Excise Tax" under Maryland's tax code, with the Comptroller distributing tax revenue to the program fund after covering administrative costs. This policy directly affects entities owning multiple single-family homes in Maryland and redirects tax revenue to support first-time homebuyers.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on hedge funds to fund down payment loans for homebuyers, directly allocating tax revenue to a public housing program.92% confidence ✓ HousingSupports HousingImposes tax on large investors to fund down payment assistance, directly advancing affordable housing access for eligible homebuyers.95% confidence

Sub-Topics Audits & Accountability Revenue Sales Tax Homeownership

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in committee · Maryland · House of Delegates Feb 17, 2026

HB 1502: Consumer and Display Fireworks - Regulation and Tax

HB 1502 regulates the sale and possession of consumer fireworks in Maryland while establishing a new sales tax. It defines specific safety standards for "consumer fireworks" (like small firecrackers meeting federal safety rules) and separates these from professional "display fireworks." The bill creates a new sales tax rate for qualifying fireworks, directs the revenue to state funds, and allows counties to opt out of certain local sales regulations. This directly affects consumers buying fireworks, retailers selling them, and local governments managing enforcement. The law updates existing safety and tax codes to standardize rules and generate dedicated funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new sales tax on fireworks, directing revenue to state funds, directly increasing state revenue and supporting fiscal management.95% confidence

Sub-Topics Sales Tax

Track

in committee · Maryland · Senate Feb 11, 2026

SB 674: Transportation - Regional Transportation Authorities

SB 674 creates three new regional transportation authorities for the Baltimore, Capital, and Southern Maryland regions. It imposes new sales, hotel, and transfer tax surcharges to fund these authorities, directing 70% of the revenue from these surcharges to dedicated regional transportation funds. These funds are designated as nonlapsing (permanent) and require interest earnings to be added back to the funds. The bill also establishes specific allocation rules, such as sending 30% of Baltimore region surcharge revenue to local counties and municipalities based on their sales activity. The legislation amends Maryland tax and transportation codes to implement these changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new sales/hotel/transfer tax surcharges to fund regional transportation authorities with nonlapsing dedicated funds.95% confidence ✓ TransportationSupports TransportationCreates regional transportation authorities with new taxes and dedicated permanent funds for infrastructure projects, directly advancing transportation infrastructure funding and governance.95% confidence

Sub-Topics Fees & Licensing Sales Tax Transportation Funding

Track

signed · Maryland · House of Delegates May 26, 2026

HB 846: Property Tax - City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. - Exemption

HB 846 exempts property owned by the City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. from property tax when used primarily for public social, recreational, or entertainment purposes. It applies retroactively to taxable years beginning after June 30, 2023, requiring the State, Washington County, and the City to refund any excess property tax paid during that period. The bill modifies Maryland’s property tax code (specifically Sections 7-251 and 7-524) to establish this exemption and refund process. This directly affects the City of Hagerstown and the sports facility organization by reducing their future property tax burden and securing refunds for prior overpayments.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts public recreational property from taxes, reducing burden on city/facility for public services, aligning with tax relief for essential programs.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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

in committee · Maryland · House of Delegates Feb 16, 2026

HB 1576: Sales and Use Tax - Electronic Smoking Devices and Vaping Liquid - Maryland Pediatric Cancer Fund

HB 1576 increases the sales and use tax on electronic smoking devices and vaping liquid in Maryland, directing specific tax revenue to the Maryland Pediatric Cancer Fund. For electronic smoking devices, 10% of the tax revenue will fund the pediatric cancer program, while 30% of tax revenue from small vaping liquid containers (5ml or less) will go to the same fund. The bill establishes clear rules for using these funds - limiting administrative costs to 5% of the total and requiring all remaining funds to support pediatric cancer research grants. It also mandates annual reports to the legislature on how the fund is managed and spent, ensuring transparency. This policy directly affects retailers selling these products and the pediatric cancer research community.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases sales tax on vaping products, directing 10-30% of revenue to pediatric cancer fund, funding essential public health program through tax allocation.95% confidence ✓ HealthcareSupports HealthcareDirects tax revenue from vaping products to pediatric cancer fund, explicitly funding healthcare services and cancer treatment programs.95% confidence

Sub-Topics Revenue Sales Tax Children's Health

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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

in committee · Maryland · Senate Feb 11, 2026

SB 925: Sales and Use Tax – Distribution of Cannabis Sales Tax Revenue – Maryland Veterans Trust Fund

SB 925 directs 3% of the sales and use tax revenue collected from cannabis sales in Maryland to be distributed quarterly to the Maryland Veterans Trust Fund. This fund provides monetary and non-monetary assistance to veterans, their families, Maryland National Guard members, and supporting programs. The bill amends existing tax code to establish this specific allocation, requiring the Comptroller to distribute the funds after other mandated distributions for cannabis tax revenue. This policy change directly affects veterans' support programs by creating a dedicated revenue stream from cannabis taxation. The bill takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects 3% cannabis tax revenue to veterans fund, increasing dedicated funding for essential veteran assistance programs.95% confidence ✓ VeteransSupports VeteransDirects 3% cannabis tax revenue to Maryland Veterans Trust Fund, providing monetary/non-monetary assistance to veterans per bill summary95% confidence

Sub-Topics Audits & Accountability Revenue Sales Tax National Guard & Reserve

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signed · Maryland · House of Delegates May 26, 2026

HB 1148: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

HB 1148 creates an Heirs Protection Program to prevent tax sales of inherited homes. It allows heirs (people who inherit a home after a homeowner's death) to become the official property owner, stay in their homes, and access property tax relief without losing the home to tax sales. The program is funded by a new Heirs Protection Fund financed by state and county governments, and requires the State Tax Sale Ombudsman to provide outreach and grants. The bill also expands eligibility for certain property tax credits to include heirs who aren't yet listed as the official property owner, under specific conditions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for heirs through state/county-funded program, aligning with tax relief and program funding indicators per bill summary.90% confidence ✓ HousingSupports HousingPrevents tax sales of inherited homes, provides property tax relief, and funds Heirs Protection Program to protect homeowners from displacement95% confidence

Sub-Topics Property Tax Sales Tax Homeownership Landlords Property Taxes