Legislation

Title: Sales and Use Tax – Digital Product – Definition
Sponsored by: Delegate Luedtke
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 534
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:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0723

Bill File Type: Regular

Effective Date(s): July 1, 2022

History

Legislation History
Chamber House Calendar Date 2/03/2022 Legislative Date 2/03/2022 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/03/2022 Legislative Date 2/03/2022 Action Hearing 2/23 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax – Digital Product – Definition Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/07/2022 Legislative Date 3/07/2022 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/08/2022 Legislative Date 3/02/2022 Action Favorable Adopted Proceedings 23 Click to view Recorded Media
Chamber House Calendar Date 3/08/2022 Legislative Date 3/02/2022 Action Second Reading Passed Proceedings 23 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax – Digital Product – Definition Proceedings
Chamber House Calendar Date 3/10/2022 Legislative Date 3/04/2022 Action Third Reading Passed (136-1) Proceedings 25 Click to view Recorded Media
Chamber Senate Calendar Date 3/11/2022 Legislative Date 3/01/2022 Action Referred Budget and Taxation Proceedings 41 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 4/04/2022 Legislative Date 4/04/2022 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/04/2022 Legislative Date 3/23/2022 Action Favorable Adopted Second Reading Passed Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/06/2022 Legislative Date 3/25/2022 Action Third Reading Passed (45-0) Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/07/2022 Legislative Date 3/29/2022 Action Returned Passed Proceedings 50 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 534 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax – Digital Product – Definition Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/03/2022	2/03/2022	First Reading Ways and Means
House	2/03/2022	2/03/2022	Hearing 2/23 at 1:00 p.m.
			Text - First - Sales and Use Tax – Digital Product – Definition
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/07/2022	3/07/2022	Favorable Report by Ways and Means
House	3/08/2022	3/02/2022	Favorable Adopted	23 Click to view Recorded Media
House	3/08/2022	3/02/2022	Second Reading Passed	23 Click to view Recorded Media
			Text - Third - Sales and Use Tax – Digital Product – Definition
House	3/10/2022	3/04/2022	Third Reading Passed (136-1)	25 Click to view Recorded Media
Senate	3/11/2022	3/01/2022	Referred Budget and Taxation	41 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/04/2022	4/04/2022	Favorable Report by Budget and Taxation
Senate	4/04/2022	3/23/2022	Favorable Adopted Second Reading Passed	63 Click to view Recorded Media
Senate	4/06/2022	3/25/2022	Third Reading Passed (45-0)	65 Click to view Recorded Media
House	4/07/2022	3/29/2022	Returned Passed	50 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 534
			Text - Chapter - Sales and Use Tax – Digital Product – Definition

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Statutes