Legislation

Title: Sales and Use Tax - Digital Product - Definition
Sponsored by: Senators King and Guzzone
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535
Analysis: Fiscal and Policy Note

Synopsis

Altering the definition of "digital product" for purposes of the application of the sales and use tax to exclude certain products where the purchaser has a certain property interest and certain types of computer software.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0791

Bill File Type: Regular

Effective Date(s): July 1, 2022

History

Legislation History
Chamber Senate Calendar Date 2/07/2022 Legislative Date 2/07/2022 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Digital Product - Definition Proceedings
Chamber Senate Calendar Date 2/10/2022 Legislative Date 2/10/2022 Action Hearing 3/08 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/01/2022 Legislative Date 3/01/2022 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 3/01/2022 Legislative Date 3/01/2022 Action Hearing 3/09 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/08/2022 Legislative Date 3/08/2022 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 3/08/2022 Legislative Date 3/08/2022 Action Hearing 3/09 at 2:00 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 3/16/2022 Legislative Date 3/16/2022 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/16/2022 Legislative Date 3/04/2022 Action Favorable Proceedings 44AClick to view Recorded Media
Chamber Senate Calendar Date 3/16/2022 Legislative Date 3/04/2022 Action Motion Special Order until 3/17 (Senator Simonaire) Adopted Proceedings 44AClick to view Recorded Media
Chamber Senate Calendar Date 3/17/2022 Legislative Date 3/05/2022 Action Favorable Adopted Proceedings 45AClick to view Recorded Media
Chamber Senate Calendar Date 3/17/2022 Legislative Date 3/05/2022 Action Second Reading Passed Proceedings 45AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Digital Product - Definition Proceedings
Chamber Senate Calendar Date 3/18/2022 Legislative Date 3/07/2022 Action Third Reading Passed (46-0) Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 3/18/2022 Legislative Date 3/12/2022 Action Referred Ways and Means Proceedings 33 Click to view Recorded Media
Chamber House Calendar Date 3/19/2022 Legislative Date 3/19/2022 Action Hearing 3/30 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/22/2022 Legislative Date 3/22/2022 Action Hearing canceled Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/07/2022 Legislative Date 4/07/2022 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/08/2022 Legislative Date 3/30/2022 Action Favorable Adopted Second Reading Passed Proceedings 51 Click to view Recorded Media
Chamber House Calendar Date 4/11/2022 Legislative Date 4/04/2022 Action Third Reading Passed (127-1) Proceedings 56 Click to view Recorded Media
Chamber Senate Calendar Date 4/11/2022 Legislative Date 4/02/2022 Action Returned Passed Proceedings 73 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/29/2022 Legislative Date 5/29/2022 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax - Digital Product - Definition Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/07/2022	2/07/2022	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Digital Product - Definition
Senate	2/10/2022	2/10/2022	Hearing 3/08 at 1:00 p.m.
Senate	3/01/2022	3/01/2022	Hearing canceled
Senate	3/01/2022	3/01/2022	Hearing 3/09 at 1:00 p.m.
Senate	3/08/2022	3/08/2022	Hearing canceled
Senate	3/08/2022	3/08/2022	Hearing 3/09 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/16/2022	3/16/2022	Favorable Report by Budget and Taxation
Senate	3/16/2022	3/04/2022	Favorable	44AClick to view Recorded Media
Senate	3/16/2022	3/04/2022	Motion Special Order until 3/17 (Senator Simonaire) Adopted	44AClick to view Recorded Media
Senate	3/17/2022	3/05/2022	Favorable Adopted	45AClick to view Recorded Media
Senate	3/17/2022	3/05/2022	Second Reading Passed	45AClick to view Recorded Media
			Text - Third - Sales and Use Tax - Digital Product - Definition
Senate	3/18/2022	3/07/2022	Third Reading Passed (46-0)	47 Click to view Recorded Media
House	3/18/2022	3/12/2022	Referred Ways and Means	33 Click to view Recorded Media
House	3/19/2022	3/19/2022	Hearing 3/30 at 1:00 p.m.
House	3/22/2022	3/22/2022	Hearing canceled
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/07/2022	4/07/2022	Favorable Report by Ways and Means
House	4/08/2022	3/30/2022	Favorable Adopted Second Reading Passed	51 Click to view Recorded Media
House	4/11/2022	4/04/2022	Third Reading Passed (127-1)	56 Click to view Recorded Media
Senate	4/11/2022	4/02/2022	Returned Passed	73 Click to view Recorded Media
Post Passage	5/29/2022	5/29/2022	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535
			Text - Chapter - Sales and Use Tax - Digital Product - Definition

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