Legislation - SB0309

Altering eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins by repealing a requirement that the sale occur at the Baltimore Convention Center.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0500

Introduced in a prior session as: SB1017 Session: 2025 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/21/2026 Legislative Date 1/21/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption Proceedings
Chamber Senate Calendar Date 1/22/2026 Legislative Date 1/22/2026 Action Hearing 1/28 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/16/2026 Legislative Date 3/16/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/16/2026 Legislative Date 2/28/2026 Action Favorable with Amendments {433028/1 Proceedings 39AClick to view Recorded Media
Chamber Senate Calendar Date 3/16/2026 Legislative Date 2/28/2026 Action Motion Special Order until 3/17 (Senator Mautz) Adopted Proceedings 39AClick to view Recorded Media
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Favorable with Amendments {433028/1 Adopted Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Floor Amendment {773626/1 (Senator Mautz) Adopted Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Second Reading Passed with Amendments Proceedings 42 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption Proceedings
Chamber Senate Calendar Date 3/20/2026 Legislative Date 3/05/2026 Action Third Reading Passed (42-0) Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/21/2026 Legislative Date 3/09/2026 Action Referred Ways and Means Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 4/02 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 4/09/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/09/2026 Legislative Date 3/23/2026 Action Favorable with Amendments {133321/1 Adopted Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 3/23/2026 Action Motion Special Order until Later This Session (Delegate Grammer) Adopted Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 3/23/2026 Action Second Reading Passed with Amendments Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/10/2026 Legislative Date 3/26/2026 Action Third Reading Passed (133-0) Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Senate Concurs House Amendments Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Third Reading Passed (42-0) Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/21/2026	1/21/2026	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption
Senate	1/22/2026	1/22/2026	Hearing 1/28 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/16/2026	3/16/2026	Favorable with Amendments Report by Budget and Taxation
Senate	3/16/2026	2/28/2026	Favorable with Amendments {433028/1	39AClick to view Recorded Media
Senate	3/16/2026	2/28/2026	Motion Special Order until 3/17 (Senator Mautz) Adopted	39AClick to view Recorded Media
Senate	3/19/2026	3/03/2026	Favorable with Amendments {433028/1 Adopted	42 Click to view Recorded Media
Senate	3/19/2026	3/03/2026	Floor Amendment {773626/1 (Senator Mautz) Adopted	42 Click to view Recorded Media
Senate	3/19/2026	3/03/2026	Second Reading Passed with Amendments	42 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption
Senate	3/20/2026	3/05/2026	Third Reading Passed (42-0)	44 Click to view Recorded Media
House	3/21/2026	3/09/2026	Referred Ways and Means	46 Click to view Recorded Media
House	3/25/2026	3/25/2026	Hearing 4/02 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/09/2026	4/09/2026	Favorable with Amendments Report by Ways and Means
House	4/09/2026	3/23/2026	Favorable with Amendments {133321/1 Adopted	60 Click to view Recorded Media
House	4/09/2026	3/23/2026	Motion Special Order until Later This Session (Delegate Grammer) Adopted	60 Click to view Recorded Media
House	4/09/2026	3/23/2026	Second Reading Passed with Amendments	60 Click to view Recorded Media
House	4/10/2026	3/26/2026	Third Reading Passed (133-0)	63 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Senate Concurs House Amendments	63 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Third Reading Passed (42-0)	63 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Passed Enrolled
			Text - Enrolled - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

File Code

Subjects

Statutes