Legislation - SB0309

Altering the definition of "precious metal bullion or coins" for purposes of eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins and expanding an exemption by repealing requirements that the sale price exceed a certain amount and 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