Legislation

Title: Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax
Sponsored by: Delegates Luedtke and Pena-Melnyk
Status: Became law per Maryland Constitution, Chapter 37 of 2021
Analysis: Fiscal and Policy Note (Revised)
Attorney General's Review Letter

Synopsis

Increasing certain tax rates on cigarettes and other tobacco products; imposing a sales and use tax rate of 12% on electronic smoking devices; requiring the Governor to include at least $18,250,000 in the annual budget for fiscal year 2022 and each fiscal year thereafter for certain smoking cessation activities; requiring the Comptroller to distribute certain revenue attributable to certain taxes to The Blueprint for Maryland's Future Fund; imposing a tax on certain revenues from certain digital advertising services in the State; etc.

Committees

Original:: Ways and Means Click to view Recorded Media; Economic Matters

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2020

Bill imposes a mandated appropriation in the annual State Budget Bill

History

Legislation History
Chamber House Calendar Date 1/30/2020 Legislative Date 1/30/2020 Action First Reading Economic Matters and Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Electronic Smoking Devices, Other Tobacco Products, and Cigarettes - Taxation and Regulation Proceedings
Chamber House Calendar Date 2/03/2020 Legislative Date 2/03/2020 Action Reassigned to Ways and Means Economic Matters Proceedings 19 Click to view Recorded Media
Chamber House Calendar Date 2/04/2020 Legislative Date 2/04/2020 Action Hearing 2/18 at 1:00 p.m. (Ways and Means) Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Economic Matters Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/09/2020 Legislative Date 3/09/2020 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/10/2020 Legislative Date 3/07/2020 Action Favorable with Amendments {915466/2 Adopted Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/10/2020 Legislative Date 3/07/2020 Action Second Reading Passed with Amendments Proceedings 44 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Electronic Smoking Devices, Other Tobacco Products, and Cigarettes - Taxation and Regulation Proceedings
Chamber House Calendar Date 3/12/2020 Legislative Date 3/09/2020 Action Third Reading Passed (89-44) Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 Action Referred Finance Budget and Taxation Proceedings 47 Click to view Recorded Media
Chamber Senate Calendar Date 3/14/2020 Legislative Date 3/09/2020 Action Reassigned to Budget and Taxation Proceedings 48 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/16/2020 Legislative Date 3/16/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/16/2020 Legislative Date 3/11/2020 Action Favorable with Amendments {549037/1 Adopted Proceedings 50 Click to view Recorded Media
Chamber Senate Calendar Date 3/16/2020 Legislative Date 3/11/2020 Action Second Reading Passed with Amendments Proceedings 50 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/12/2020 Action Floor Amendment {293522/1 (Senator Jennings) Proceedings 51AClick to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/12/2020 Action Motion Laid Over (Senator Jennings) Adopted Proceedings 51AClick to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Floor Amendment {293522/1 (Senator Jennings) Rejected Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Floor Amendment {433624/2 (Senator Hough) Adopted Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Floor Committee Amendment {679237/1 Budget and Taxation Adopted Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Floor Amendment {363920/1 (Senator Ready) Rejected (14-31) Proceedings 52 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2020 Legislative Date 3/13/2020 Action Third Readings Passed with Amendments (29-16) Proceedings 52 Click to view Recorded Media
Chamber House Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action House Concurs Senate Amendments Proceedings 52AClick to view Recorded Media
Chamber House Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Third Reading Passed (88-47) Proceedings 52AClick to view Recorded Media
Chamber House Calendar Date 3/18/2020 Legislative Date 3/15/2020 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax Proceedings
Chamber Post Passage Calendar Date 5/07/2020 Legislative Date 5/07/2020 Action Vetoed by the Governor (Policy) Proceedings
Chamber Calendar Date Legislative Date Action Governor's Veto Letter Proceedings Click to view Recorded Media
Chamber House Calendar Date 1/13/2021 Legislative Date 1/13/2021 Action Motion Special Order vote on veto until 2/8 (Delegate Luedtke) Adopted Proceedings
Chamber House Calendar Date 2/08/2021 Legislative Date 2/08/2021 Action Motion Special Order vote on veto until 2/11 (Delegate Luedtke) Adopted Proceedings
Chamber House Calendar Date 2/11/2021 Legislative Date 2/11/2021 Action Overridden (88-48) Proceedings
Chamber Senate Calendar Date 2/12/2021 Legislative Date 2/10/2021 Action Overridden (29-17) Proceedings
Chamber House Calendar Date 2/12/2021 Legislative Date 2/10/2021 Action Became law per Maryland Constitution, Chapter 37 of 2021 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/30/2020	1/30/2020	First Reading Economic Matters and Ways and Means
			Text - First - Electronic Smoking Devices, Other Tobacco Products, and Cigarettes - Taxation and Regulation
House	2/03/2020	2/03/2020	Reassigned to Ways and Means Economic Matters	19 Click to view Recorded Media
House	2/04/2020	2/04/2020	Hearing 2/18 at 1:00 p.m. (Ways and Means)
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
			Vote - House - Committee - Economic Matters	Click to view Recorded Media
House	3/09/2020	3/09/2020	Favorable with Amendments Report by Ways and Means
House	3/10/2020	3/07/2020	Favorable with Amendments {915466/2 Adopted	44 Click to view Recorded Media
House	3/10/2020	3/07/2020	Second Reading Passed with Amendments	44 Click to view Recorded Media
			Text - Third - Electronic Smoking Devices, Other Tobacco Products, and Cigarettes - Taxation and Regulation
House	3/12/2020	3/09/2020	Third Reading Passed (89-44)	46 Click to view Recorded Media
Senate	3/13/2020	3/08/2020	Referred Finance Budget and Taxation	47 Click to view Recorded Media
Senate	3/14/2020	3/09/2020	Reassigned to Budget and Taxation	48 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/16/2020	3/16/2020	Favorable with Amendments Report by Budget and Taxation
Senate	3/16/2020	3/11/2020	Favorable with Amendments {549037/1 Adopted	50 Click to view Recorded Media
Senate	3/16/2020	3/11/2020	Second Reading Passed with Amendments	50 Click to view Recorded Media
Senate	3/17/2020	3/12/2020	Floor Amendment {293522/1 (Senator Jennings)	51AClick to view Recorded Media
Senate	3/17/2020	3/12/2020	Motion Laid Over (Senator Jennings) Adopted	51AClick to view Recorded Media
Senate	3/17/2020	3/13/2020	Floor Amendment {293522/1 (Senator Jennings) Rejected	52 Click to view Recorded Media
Senate	3/17/2020	3/13/2020	Floor Amendment {433624/2 (Senator Hough) Adopted	52 Click to view Recorded Media
Senate	3/17/2020	3/13/2020	Floor Committee Amendment {679237/1 Budget and Taxation Adopted	52 Click to view Recorded Media
Senate	3/17/2020	3/13/2020	Floor Amendment {363920/1 (Senator Ready) Rejected (14-31)	52 Click to view Recorded Media
Senate	3/17/2020	3/13/2020	Third Readings Passed with Amendments (29-16)	52 Click to view Recorded Media
House	3/18/2020	3/15/2020	House Concurs Senate Amendments	52AClick to view Recorded Media
House	3/18/2020	3/15/2020	Third Reading Passed (88-47)	52AClick to view Recorded Media
House	3/18/2020	3/15/2020	Passed Enrolled
			Text - Enrolled - Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax
Post Passage	5/07/2020	5/07/2020	Vetoed by the Governor (Policy)
			Governor's Veto Letter	Click to view Recorded Media
House	1/13/2021	1/13/2021	Motion Special Order vote on veto until 2/8 (Delegate Luedtke) Adopted
House	2/08/2021	2/08/2021	Motion Special Order vote on veto until 2/11 (Delegate Luedtke) Adopted
House	2/11/2021	2/11/2021	Overridden (88-48)
Senate	2/12/2021	2/10/2021	Overridden (29-17)
House	2/12/2021	2/10/2021	Became law per Maryland Constitution, Chapter 37 of 2021
			Text - Chapter - Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax

File Code

Subjects

Statutes