Committee Testimony and Witness Signup
SB1045 - Sales and Use Tax - Taxable Business Services - Alterations
Budget and Taxation 3/12/2025 3:00:00 PM
As of: 6/7/2025 1:59:23 PM
| Name | Organization | Position | Testimony | Committee |
|---|---|---|---|---|
| Senator Hettleman, Senator Hettleman | FAV |
In Person - Oral Testimony |
B&T | |
| Stokes, Megan | CCIA | UNF |
Virtual - Oral Testimony |
B&T |
| Greenfield, Aaron | UNF |
In Person - Oral Testimony MMHA - 2025 - SB 1045 - taxable services.pdf |
B&T | |
| Falatko, Skip | Maryland Association of CPAs (MACPA) | UNF |
In Person - Oral Testimony |
B&T |
| Rector, Clark | American Advertising Federation | UNF |
In Person - Oral Testimony |
B&T |
| Egan, Nancy | American Property & Casualty Insurance Association | UNF |
In Person - Oral Testimony MD SB 1045 Sales Tax testimony 3.12.25.pdf |
B&T |
| Clark, Darren | Clark Computer Services | UNF |
In Person - Oral Testimony Senate Bill 1045 - D. Clark written testimony.pdf |
B&T |
| Balsam, Seth | Priddy Chimney Solutions | UNF | SB 1045 -Seth Balsam Testimony_7March2025_SIGNED.p | B&T |
| Mohn, Harold | CPA Firm Owner, Resident of Howard County | UNF |
In Person - Oral Testimony |
B&T |
| Olson, Rebekah | Maryland Association of CPAs | UNF | SB1045 Written.pdf | B&T |
| Warthen, Christopher | The George J Falter CO | UNF |
In Person - Oral Testimony SB 1045 2025.pdf |
B&T |
| Chamber, Crisfield | Crisfield Area Chamber of Commerce | UNF | BilloppositionMarch25.pdf | B&T |
| Rohrer, Amy | Maryland Hotel Lodging Association | UNF |
In Person - Oral Testimony SB1045-UNF-MHLA-Rohrer.pdf Why Baltimore can't just sell the Hilton Inner Har |
B&T |
| Nielsen, Jennifer | Nielsen Development Group LLC | UNF | Senate Bill 1045 opposition.pdf | B&T |
| Starke, James | Best Western Plus BWI Airport - Arundel Mills | UNF |
In Person - Oral Testimony |
B&T |
| Schmidt, Heidi | Pasadena Business Association | UNF |
In Person - Oral Testimony SB 1045 - heidi Schmidt .docx.pdf |
B&T |
| Graf, Lori | Maryland Building Industry Association | UNF |
In Person - Oral Testimony |
B&T |
| Nolan, Paul | McCormick & Company, Inc. | UNF |
In Person - Oral Testimony |
B&T |
| Hawkins, Giavante | MSATP | UNF |
In Person - Oral Testimony Senate Bill 1045 Final Testimony.pdf |
B&T |
| Wiggins, Grason | UNF |
In Person - Oral Testimony |
B&T | |
| Antoine, Lora | Absolute Staffers | UNF |
Virtual - Oral Testimony |
B&T |
| Laudenberger, Keith | UNF |
SB1045 Comm Testimony.pdf
SB1045 Testimony.pdf |
B&T | |
| Stewart, Gina | The BWI Business Partnership Inc. | UNF | BWIBP SB1045.oppostion.alteration.taxablebusinesss | B&T |
| Denburg, Jay | Denburg & Low, CPAs | UNF | HB 1554 oppose tax.pdf | B&T |
| Skinner, Jon | Community Auto Body | UNF |
In Person - Oral Testimony SB 1045 - Community Auto Body.pdf |
B&T |
| Waller, Michelle | UNF | Waller Testimony.pdf | B&T | |
| O'Halloran, Mike | UNF |
In Person - Oral Testimony |
B&T | |
| May, Lisa | Maryland REALTORS | UNF |
In Person - Oral Testimony |
B&T |
| Kushnir, Veronika | Home Cent | UNF |
Scanned_from_a_Lexmark_Multifunction_Product03-07-
Scanned_from_a_Lexmark_Multifunction_Product03-07- |
B&T |
| Brophy, Emily | Blue Vista Real Estate, LLC | UNF | SB 1045 - Opposition.pdf | B&T |
| Ulam, Blake | UNF | Delegate letter2.pdf | B&T | |
| Kordela, Jeffery | Supporting Strategies | Chesapeake Region MD | UNF | SB 1045 - Sales and Use Tax - Taxable Business Ser | B&T |
| Morgan, Gregory | Maryland Society of Professional Engineers | UNF |
In Person - Oral Testimony |
B&T |
| Eby, Michael | Eby's Construction Inc. | UNF | No Testimony | B&T |
| Dernelakis, Anastasios | next generation mechanic | UNF |
Virtual - Oral Testimony |
B&T |
| Thompson, Jaime | Nicholynn Advisors LLC | UNF | Testimony Opposing SB 1045 - Jaime Thompson, Nicho | B&T |
| Seigler, Jane | Maryland Horse Council | UNF | No Testimony | B&T |
| Navarro, Steve | Mind Over Machines | UNF |
In Person - Oral Testimony SB 1045 - Mind Over Machines Testimony - Unfavorab |
B&T |
| Gorman, Debora | INFO |
In Person - Oral Testimony |
B&T | |
| Golubchyk, Anna | HomeCentris Personal Home Care | UNF | Senate Bill 1045.pdf | B&T |
| Randisi, James | UNF | Testimony against HB 1554 and SB 1045.pdf | B&T | |
| PELBERG, MOSHE | Moshe Pelberg CPA | UNF |
testimony sales tax on tax prep.pdf
testimony sales tax on tax preparation.pdf |
B&T |
| Pearl, Loren | Under Armour, Inc. | UNF |
In Person - Oral Testimony |
B&T |
| Mooney, Karla | TWAW / DC Project / MSI | UNF | No Testimony | B&T |
| Moreno-Garcia, Luciana | Homecentris Personal home Care | UNF | Written testimony.pdf | B&T |
| Fitzpatrick, Joseph | Dembo Jones | UNF |
In Person - Oral Testimony |
B&T |
| Harvey, Dr. William | HomeCentris Health Care | UNF | No Testimony | B&T |
| Oberly, Felisha | Autumn Lake Healthcare | UNF | Felisha Oberly Written Testimony HB 1554 SB 1045. | B&T |
| Shepherd, Bette | D&S Green Services | UNF | Opposition to SB1045.pdf | B&T |
| Zindash, Heather | The Soulful Gardener, LLC | UNF | TSG_Tax Proposal_2025.pdf | B&T |
| Murray, Rory | UNF |
2025 - HB 1554:SB1045- MDDCCUA- .pdf
ACEC:MD- HB1554:SB1045.pdf CWRP - HB1554:SB1045.pdf |
B&T | |
| Nieto, Lori | Northrop Grumman | UNF |
In Person - Oral Testimony |
B&T |
| Duys, James | Wagner, Kaplan, Duys and Wood | UNF | Duys - Sales Tax on Professional Services.pdf | B&T |
| Eskildsen, Aileen | Ellin & Tucker | UNF | Testimony in Opposition to SB 1045 signed.pdf | B&T |
| Trela, James | Trela Computer Corporation, Inc. | UNF |
Virtual - Oral Testimony SB1045_Trela.pdf |
B&T |
| DiNenna, Anthony | DiNenna Lee CPA's LLC | UNF | SB 1045.pdf | B&T |
| Scott, Savedra | Maryland Association of CPAs | UNF |
In Person - Oral Testimony |
B&T |
| Haddaway, Amanda | UNF | HB 1554 SB 1045.pdf | B&T | |
| Cho, Steven | Chosen Financial | UNF | Oppose HB 1554 SB 1045 2025.3.10.pdf | B&T |
| Kraft, Andrea | Allegany County Chamber of Commerce | UNF | SB1045_Letter_3.10.25.pdf | B&T |
| Popescu, Stefan | UNF |
In Person - Oral Testimony |
B&T | |
| Petukhov, Alex | Circle of Friends, LLC | UNF | Unfavorable SB 1045.pdf | B&T |
| Bernetti, Kathy | MidAtlantic Lifespan Inc | UNF | Senate bill 1045.pdf | B&T |
| Ludwig, Kendall | CurlyRed Inc. | UNF | SB 1045 - CurlyRed Inc..pdf | B&T |
| Faith, Kristen | UNF | Senate Bill 1045 - Faith Resolutions Bookeeping.pd | B&T | |
| Bauer Farace, Danielle | Rural Rhythm Consulting, LLC | UNF | SB1045_RRC_UNFAV.pdf | B&T |
| Finney, Vanessa A. | MNLGA | UNF | SB 1045 - Quercus.pdf | B&T |
| Zerpa, Javier | KEY INGREDIENTS CATERING LLC | UNF | SB1045 Key Ingredients Catering.pdf | B&T |
| Arunkumar, Christopher | Maryland Society of Accounting and Tax Professionals | UNF |
Virtual - Oral Testimony |
B&T |
| Williams, Jamie | Kent County Economic & Tourism Development | UNF |
03.06.25 Oppose SB1045.HB1554 Sales and Use Tax_Ta
SB 1045 Opposition - Athey.pdf |
B&T |
| Stacharowski, Kristi | Nations Home Medical Equipment | UNF | MNCHA Opposition.pdf | B&T |
| Blum, Danna | Carroll County Chamber of Commerce | UNF | SB 1045 – Sales and Use Tax - Taxable Business Ser | B&T |
| Auman, Matthew | HomeCentris Healthcare, LLC | UNF |
In Person - Oral Testimony SB 1045 Testimony.pdf |
B&T |
| Sanzi, Cheri | Winter Growth, Inc | UNF | letter to MDGA 3-2025.pdf | B&T |
| Silverstein, Ellen | UNF | TESTIMONY FOR SB1045 Mar 10 2025.pdf | B&T | |
| Halpern, MB | Maryland Association of CPAs (MACPA) | UNF | SB 1045 - MACPA Written Testimony -OPPOSE.pdf | B&T |
| Longerbeam, Mark | BME Systems Inc. | UNF | Senate Bill 1045 from BME Systems Inc.pdf | B&T |
| Parts, Chris | AIA Maryland | UNF |
In Person - Oral Testimony SB 1045 Sales and Use Tax - Taxable Business Servi |
B&T |
| Gibson, Lisa | Arlington West | UNF | Guzzone SB 1045.pdf | B&T |
| Satterfield, David | MACPA | UNF | Senate Bill 1045 March 2025.pdf | B&T |
| Maud, Stacey | Ace Handyman Services Annapolis E Shore & Ocean City | UNF | SB 1045 - B2B services tax - Opposition - 3-10-202 | B&T |
| locklair, cailey | Maryland Retailers Association | UNF |
In Person - Oral Testimony |
B&T |
| Patrick, Byron | UNF | HB 1554 Testimony.pdf | B&T | |
| Campion, Louis | Maryland Motor Truck Association | UNF |
In Person - Oral Testimony SB1045 - Oppose - Maryland Motor Truck Association |
B&T |
| Wintrol, Melynda | Maryland Ensemble Theatre | UNF | MWintrol_Opposition_HB1554_SB1045.pdf | B&T |
| Nazareth, Natasha | Maryland State Bar Association | UNF |
In Person - Oral Testimony |
B&T |
| Cullum, Kelly | Best Friends Fur Ever | UNF | Testimony SB 1045 .pdf | B&T |
| Kraft, Matthew | Mosaic Learning, Inc. | UNF |
In Person - Oral Testimony |
B&T |
| WADE, MELISSA | Cape Ace Hardware | UNF |
In Person - Oral Testimony |
B&T |
| Stewart, Cheryl | UNF | SB1045 2.5 percent B2B tax proposal opposition.pdf | B&T | |
| Tibbals, Trudy | UNF | No Testimony | B&T | |
| Rinaldi on behalf of the business Law Section of t, Steven | Steven D. Rinaldi, P.C. | UNF |
In Person - Oral Testimony |
B&T |
| MULLICAN, Brigitta | Private | UNF | SB 1045 Small Business Testimony .pdf | B&T |
| Walters, Christine | FiveL Company | UNF |
In Person - Oral Testimony B2B Tax Testimony - SB 1054 - Opposed.pdf |
B&T |
| Paholski, Suzanne | Suzanne S Paholski CPA LLC | UNF | SB 1045 - SP Testimony.pdf | B&T |
| Young, Casey | Diamond Labs | UNF | Testimoney .pdf | B&T |
| Heffner, Kevin | LifeSpan Network/CEO | UNF | No Testimony | B&T |
| Dewberry, Jeff | The Society for the Preservation of Federal Hill and Fell's Point | UNF |
Virtual - Oral Testimony |
B&T |
| Griffin, Andrew | Maryland Chamber of Commerce | UNF |
In Person - Oral Testimony HCCC_SB 1045_UNFAV.pdf |
B&T |
| Wade, Robert | Maid Healthy, Inc. | UNF |
In Person - Oral Testimony |
B&T |
| Hagen, Patricia | Winter Growth | UNF |
Virtual - Oral Testimony |
B&T |
| Hough, Tyler | Maryland Farm Bureau | UNF | MDFB - Opposition - SB1045 Sales and Use Tax - Tax | B&T |
| Kenneally, John | Kenneally & Co | UNF | Testimony - hb1554 SB 1045.pdf | B&T |
| Patel, Sandip | La Plata Lodging Inc DBA Holiday Inn Express | UNF |
In Person - Oral Testimony |
B&T |
| Griffin, Jeffrey | DCM BioServices | UNF | Letter of Opposition SB 1045_DCM BioServices-Jeff | B&T |
| Cornett, joshua | Cornett HVAC | UNF | SB 1045 - Testimony pdf.pdf | B&T |
| Frey, Paul | Washington County Chamber of Commerce | UNF | SB 1045 - Wash. Co. Chamber.pdf | B&T |
| Veneziani, Courtney | Chesapeake Shores Nursing Center | UNF | No Testimony | B&T |
| Furman, Brina | 1020 Productions, LLC | UNF | SB 1045 Testimony_1020 Productions.pdf | B&T |
| Weadock, Kyle | Access Nursing Services of Maryland, Inc. | UNF | ANSMD Oppose Tax Bill.pdf | B&T |
| Sloan, Bridgette | Sonesta | UNF |
In Person - Oral Testimony HB 1554 SB 1045 Opposition by Sonesta.pdf |
B&T |
| MANIS, NICK | Manis Canning & Associates | UNF |
In Person - Oral Testimony |
B&T |
| Leonard, Andrew | BL Technical Services, Inc. | UNF |
Virtual - Oral Testimony SB 1045 Opposition Testimony.pdf |
B&T |
| RAMOS, EILEEN | Eileen Ramos, CPA | UNF | Testimony for MD Senate Bill 1045 3-10-25.pdf | B&T |
| Hodges, Lois | St. Mary's Nursing Center, Inc. | UNF | No Testimony | B&T |
| Milby, Matthew | UNF | hb1554-sb1045 opposition.pdf | B&T | |
| Sleight, Mandy | UNF | Senate Bill 1045 - OPPOSED.pdf | B&T | |
| Joseph, Deanna | UNF | opposition to HB1554.pdf | B&T | |
| Thompson, Lindsay | UNF |
In Person - Oral Testimony MaGIC_SB1045_UNF.pdf |
B&T | |
| Edelen, Teresa | Sonny's Trucking | UNF |
In Person - Oral Testimony |
B&T |
| Jefferson, Jennifer | MACPA | UNF | 03.10.25 Opposition to HB 1554_SB 1045.pdf | B&T |
| Grueninger, Nicholas | UNF |
Virtual - Oral Testimony Testimony of Nicholas Grueninger Senate.pdf Testimony of Nicholas Grueninger.pdf |
B&T | |
| Hornig, Kathy | UNF | Five Star Festivals Written Testimony- OPPOSED SB | B&T | |
| Peak, Glen | Sonny Peak CPA, LLC | UNF | Testimony SB1045.pdf | B&T |
| Bereano, Bruce | UNF |
In Person - Oral Testimony |
B&T | |
| Benning, Darrin | Darrin Benning | UNF | Senate bill 1045.pdf | B&T |
| Libber, Matt | UNF | SB1045 - MTC Testimony.pdf | B&T | |
| Doherty, Daniel | Maryland State Dental Association, Maryland Society of Oral & Maxillofacial Surgeons | UNF |
In Person - Oral Testimony Opposition to SB 1045 and HB 1554.pdf |
B&T |
| Liptak, Matthew | Voshells Pharmacy | UNF | VoshellsPharmacyOppositionTestimonytoSB1045.pdf | B&T |
| Pace, John | GRF CPAs & Advisors | UNF | MD Sales Tax on Prof Svcs.pdf | B&T |
| Geis, Adrienne | Bithgroup Technologies | UNF | SB 1045 HB 1554.pdf | B&T |
| Wolf, Richard | UNF | Opposition to HB 1554 SB1045.pdf | B&T | |
| Limbacher, Jody | Jody A Limbacher, CPA | UNF | Letter to MD SB 1045 legislators 3.10.25.pdf | B&T |
| Stone, Adam | self | UNF | Senator Hettleman.pdf | B&T |
| Clayborn, Dewan | Central Maryland Chamber of Commerce | UNF | SB 1045 - Sample Testimony.pdf | B&T |
| Harrington, Daniel | Grandizio, Wilkins, Little & Matthews | UNF | Testimony of Daniel Harrington SB 1045.pdf | B&T |
| Furness, Jessica | UNF | SB 1045 - Testimony.pdf | B&T | |
| Christopher, Bill | Dorchester Chamber of Commerce | UNF | Senate Bill 1045 Testimony 3-2025.pdf | B&T |
| Hack, Daniel | HACK/STONE FILM GROUP | UNF | Letter SB1045.pdf | B&T |
| a’Becket, Thomas | MSDA | UNF | 2025 Sales and Tax.pdf | B&T |
| Levine, Brian | Montgomery County Chamber of Commerce | UNF | SB1045 -- Sales and Use Tax - Taxable Business Ser | B&T |
| Hance, Earl | President, Calvert County Board of Commissioners | UNF | CalvertCounty_UNFAV_SB1045.pdf | B&T |
| Mills, Jason | Lanigan Ryan, P.C. | UNF | Testimony Against SB1045.pdf | B&T |
| Lyons, Theodore | Stone Lyons Media LLC | UNF | Reject_SB1045_SLM_CUMBERLAND_MD.pdf | B&T |
| Lovell, Nick | Unemployment Tax Service Inc. | UNF | SB 1045 Opposition Letter.pdf | B&T |
| Snowberger, Norman | Lorien Health Systems | UNF | Senate Written Testimony SB 1045.pdf | B&T |
| durkin, margaret | UNF |
Virtual - Oral Testimony [MD] HB 1554 SB 1045_Tax_TechNet.pdf |
B&T | |
| Malara, Toby | American Staffing Association | UNF | Letter regarding MD SB 1045.pdf | B&T |
| Portillo, Ada | Ada Portillo Agency | UNF | SB 1045 - Ada Portillo Agency.pdf | B&T |
| Isenberg, Danielle | UNF | UNFAVORABLE Testimony.pdf | B&T | |
| Bergmark, Christine | http://St. Mary's County Chamber of Commerce | UNF | March SB 1045 Senate letter.pdf | B&T |
| Parks, Jennifer | Comprehensive Nursing Services | UNF | HB 1554-SB 1045.pdf | B&T |
| Logan, Emily | Autumn Lake | UNF | doc04288720250310124119.pdf | B&T |
| Thane-Morgan, Linda | Support Unlimited Inc | UNF | SB 1045 - Testimony.pdf | B&T |
| Borgmann, Linda | Cummings & Co. Realtors | UNF | SB1045.pdf | B&T |
| Farasy, Brian | UNF | Senate Bill 1045.pdf | B&T | |
| English III, Edward | UNF |
In Person - Oral Testimony House Bill 1554 - Senate Bill 1045.pdf |
B&T | |
| Franklin, Lillian | Lighthouse Ledgers, LLC | UNF | SB 1045 - Testimony.pdf | B&T |
| Thompson, Melvin | Restaurant Association of Maryland | UNF |
In Person - Oral Testimony SB1045_RestaurantAssoc_Thompson_UNF.pdf |
B&T |
| Wilson II, CPA, Jeff | UNF |
In Person - Oral Testimony |
B&T | |
| DeLeon, Allen | Retired | UNF |
In Person - Oral Testimony |
B&T |
| Wise, Steve | UNF |
In Person - Oral Testimony SB1045_UNF_MDAGC_Sales & Use Tax - Taxable Busines SB1045_UNF_MedChi, MDAFP_Sales & Use Tax - Taxable |
B&T | |
| Brown, Greg | UNF |
In Person - Oral Testimony |
B&T | |
| Metz, Jeffery | Egle Nursing Home Management, Inc. | UNF | House Bill 1554:Senate Bill 1045 Written Testimony | B&T |
| Schulz, Kelly | Maryland Tech Council | UNF |
In Person - Oral Testimony |
B&T |
| McCoy, Stephen | Patient First | UNF |
Virtual - Oral Testimony SB1045_UNF_Patient First - Sales & Use Tax - Taxab |
B&T |
| Hinson, Joe | Maryland Forests | UNF | Statem the Maryland forest association house bill | B&T |
| Frederick, Patricia | Maryland Society of Accounting and Tax Professionals | UNF | OPPOSITION to Senate Bill 1045.pdf | B&T |
| Rotunno, Gina | National Association of Mutual Insurance Companies | UNF | MSBCA SB 1045 Sales and Use Tax Unfavorable.pdf | B&T |
| CARRICK, SHARON | UNF | SB 1045 Extension-SalesandUseTax.pdf | B&T | |
| Syrylo, Karen | Karen T Syrylo, CPA | UNF | SB1045 UNFAVORABLE - KSyrylo CPA.pdf | B&T |
| Drabczyk, Lindsey | Active Day | UNF | House Bill HB1554 SB1045 Sales and Use Tax – Taxab | B&T |
| Mauer, William | UNF | No Testimony | B&T | |
| Pironis, Kristen | Visit Annapolis & Anne Arundel County | UNF | SB1045 VAAAC Sales and Use Tax - Taxable Business | B&T |
| Johansen, Michael | RWL | UNF | HB 1554-SB 1045 testimony - UNF.pdf | B&T |
| Mitchell, Kelly | impactHR, LLC | UNF | SB 1045 - Testimony.pdf | B&T |
| Nitzel III, George | G H Nitzel, Inc. | UNF | SB 1045 - Written Testimony.pdf | B&T |
| Simmons, Adrian | ElementsCPA | UNF | SB1045 Written Testimony 2025-03-10 - signed.pdf | B&T |
| O'Connor, Honorable John | UNF | No Testimony | B&T | |
| Bower, William | Atwell LLC | UNF | SB1045-Written OPPOSITION-MSS.pdf | B&T |
| Matthews, Todd | Bailey & Glasser, LLP | UNF |
In Person - Oral Testimony SB1045 OPPOSITION LETTER.pdf |
B&T |
| Brown, Karen | KMBrown Bookkeeping | UNF | SB1045 Opposition.pdf | B&T |
| Steffey, William | UNF | SB 1045 William Steffey.pdf | B&T | |
| Burke, Katherine | Annapolis Collection Gallery | UNF | SB 1045 - Unfavorable.pdf | B&T |
| Smith, Alex | Black Landscapers Alliance | UNF | Black Landscapers Alliance- Written Testimony- OPP | B&T |
| League, Liz | GSPACC | UNF | Written Testimony Opposing SB 1045.pdf | B&T |
| Worley, Jessica | Cecil County Chamber of Commerce | UNF |
SB 1045 Testimony.pdf
SB 1045.pdf SB 1045.pdf |
B&T |
| Haines, Kathleen | www.cmbconsultingllc.com | UNF | SB1045 Unfavorable Testimony.pdf | B&T |
| Fisher, Jared | UNF |
Virtual - Oral Testimony |
B&T | |
| Stark, Jeremy | Norberg, Davis, Bourne & Painter, LLP | UNF | MD GA Testimony Letter.pdf | B&T |
| Weldon, Richard | Frederick County Chamber of Commerce | UNF | SB1045.pdf | B&T |
| Jaffe, Lorraine | UNF | Please oppose SB 1045.pdf | B&T | |
| Vincent, Taylor | Tessellate Consulting Group | UNF | SB 1045 - Tessellate Testimony.pdf | B&T |
| Zuiderhof, Laurie | UNF | SB 1045 - LaurieZuiderhof[2].pdf | B&T | |
| Williams, Jonathan | Real Projectives, LLC | UNF | SB 1045 - Testimony by Real Projectives.pdf | B&T |
| Brawner, James | Brawner Company | UNF | JamesBrawner-SB1045-Testimony2.pdf | B&T |
| Granger, Catarina | Cat Granger Photography | UNF | CatGranger-SB1045-Testimony2.pdf | B&T |
| van Dyk, Nydia | QuiverTree Bookkeeping | UNF | Testimony Nydia van Dyk_SB 1045.pdf | B&T |
| Rose, Angela | Harford County Chamber of Commerce | UNF |
In Person - Oral Testimony SB1045.OPPOSE.pdf |
B&T |
| Topjian, Keri | The Market at Dover Station | UNF | KeriTopjian-SB1045-Testimony.pdf | B&T |
| Frazier, Virginia | Sankofa Financial Group LLC | UNF | SFG Testimony SB1045 signed.pdf | B&T |
| Charnowitz, Gabrielle | UNF | No Testimony | B&T | |
| Wilford, Andrew | National Taxpayers Union Foundation | INFO |
In Person - Oral Testimony |
B&T |
| Gaver, Lisa | Gaver Farm, LLC | UNF | No Testimony | B&T |
| Butler, Sherrill | Levindale Hebrew Geriatric Hospital | UNF | opposed bill.pdf | B&T |
| Wilhelm, Jim | MACPA | UNF | Small businesses will bear the biggest burden.pdf | B&T |
| Fernandes, Paula | GSSHealth | UNF |
In Person - Oral Testimony |
B&T |
| Barnoski, Ryan | Lanigan Ryan, PC | UNF | SB1045 - Oppose.pdf | B&T |
| Mejillones, Dennis | Tropix Laundromat | UNF | SB 1045 - Tropix Laundromat.pdf | B&T |
| Clingerman, Christine | KatzAbosch | UNF | HB1554 SB 1045 written testimony.pdf | B&T |
| Packo, Bill | Towson Turtle Inc | UNF | SB 1045 Letter.pdf | B&T |
| Schlossberg, Mark | Maryland Association of Green Industries, Inc. | UNF |
In Person - Oral Testimony SB 1045 Testimony 03.12.25.pdf |
B&T |
| Wambui, Maureen | UNF | Maureen Wambui - Testimony in Opposition to SB1045 | B&T | |
| Dudzic, Matthew | Office of the Comptroller | INFO | SB 1045 - Letter of Information (letterhead).pdf | B&T |
| Shreck, Mara | ProShares Advisors LLC | UNF | ProShares SB 1045.pdf | B&T |
| Benhoff, Jean | UNF | SB1045 & HB1554 Business to Business Taxes.pdf | B&T | |
| McCauley, Kirk | WMDA - service station, convenience stores and repair facilities | UNF |
In Person - Oral Testimony SB1045 testimony B&T.pdf |
B&T |
| DeMartino, Ty | UNF | Opposition to HB 1554 -SB 1045.pdf | B&T | |
| Gilbert, Kyle | Investment Company Institute | UNF | ICI Comment Letter on Maryland Sales Tax on Servic | B&T |
| Stovall, Terence | National Associational of Landscaping Professionals | UNF |
In Person - Oral Testimony |
B&T |
| Radaker, Mike | MEC Inc. | UNF | OPPOSE HB 1554 - SB 1045 .pdf | B&T |
| Maney, Kathryn | Calvert County Chamber of Commerce | UNF | Opposition SB1045.pdf | B&T |
| Wolfe, Brian | Wolfe & Fiedler, P.A. | UNF | Senate Bill SB1045.pdf | B&T |
| Jones, Susan | Ocean City Hotel-Motel-Restaurant Association | UNF | 2025 SB1045 Opposition to B2B Tax.pdf | B&T |
| Luxenburg, Samuel | UNF | Senate Testimony.pdf | B&T | |
| Ciborowski, Allison | LeadingAge Maryland | UNF | LeadingAge Maryland - 2025 - SB 1045 - taxable ser | B&T |
| Thakker, Dipak | Stellar iDea Labs | UNF |
In Person - Oral Testimony |
B&T |
| Coon, Jordan | GWLM, LLP | UNF | Testimony of Jordan Coon SB 1045.pdf | B&T |
| Austin, Alex | Prince Georges County Chamber of Commerce | UNF |
In Person - Oral Testimony PGCOC Reponse to SB1045.pdf |
B&T |
| Winebrenner, Wirt | Hord Coplan Macht | UNF | HB 1045 Opposition Testimony Letter 031025.pdf | B&T |
| Lavery, Tim | Wrench & Socket LLC | UNF | SB_1045_-_Testimony_Lavery.pdf | B&T |
| Kauffman, Danna | UNF |
In Person - Oral Testimony SB1045_UNF_Lifespan_Sales & Use Tax - Taxable Busi SB1045_UNF_MAADS, MNCHA_Sales & Use Tax - Taxable |
B&T | |
| Weintraub, Jason | FWA | SB 1045 - SunMed Growers - FWA.pdf | B&T | |
| Lininger, Brett | UNF |
In Person - Oral Testimony NAIFA2025sb1045Opp.pdf |
B&T | |
| RASMUSSEN, DENNIS | The Rasmussen Group LLC | UNF | SB1045_OCChamber_Thompson_UNF.pdf | B&T |
| Vent, Chad | Faw Casson | UNF | SB 1045 SIGNED.pdf | B&T |
| Sprague, Stephen | Carroll Tree Service, Inc. | UNF |
In Person - Oral Testimony SB1554_Carroll Tree Service_Unfavorable.pdf |
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| Buonanno, Juliana | UNF | Written Testimony-Techslice- OPPOSED SB 1045 .pdf | B&T | |
| O'Connell, William | MSBA Real Property Section | UNF | SB 1045 [Opposition 2025].pdf | B&T |
| Sellers, Ronaldo | American Advertising Federation - Baltimore | UNF | AAF Baltimore Letter to Budget and Taxation – Adve | B&T |
| CHAPMAN, CHARLES | Chesco Remodeling LLC | UNF |
Virtual - Oral Testimony TESTIMONY1.pdf TESTIMONY1.pdf |
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| Sharps, Nickolas | Garrett County Chamber of Commerce | UNF |
Virtual - Oral Testimony |
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| Toadvine, Lisa | Andrew W. Booth & Associates Inc. | UNF | sb 1045.pdf | B&T |
| Anderson, Patricia | Brooke Grove Retirement Village CCRC | UNF | No Testimony | B&T |
| Bensky, Tamara | UNF | STOP B2B Sales Tax Senate.pdf | B&T | |
| Taylor, Sallie | UNF |
In Person - Oral Testimony |
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| Jacobs, Michael | UNF | Sales and Use Tax Legislation.pdf | B&T | |
| Glassman, Barry | UNF | SB1045NCW.pdf | B&T | |
| Bent, Ashley | UNF | Testimony of Ashley Bent SB 1045.pdf | B&T | |
| Jackson, Marcus | Associated Builders and Contractors | UNF |
In Person - Oral Testimony sb1045test - Sales and Use Tax - Taxable Business |
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| Post, Tyler | Wagner, Kaplan, Duys & Wood LLP | UNF | SB1045 Written Testimony.pdf | B&T |
| Dudeck, Kelly | Cultivate + Craft | UNF | SB1045.docx.pdf | B&T |
| Jones, Spencer | Chick & Ruth's Delly | UNF | SB 1045 Testimony.pdf | B&T |
| Jennings, Kelly | Quincy CFO | UNF | SB1045 Oppose 2025-03-10 Quincy CFO, signed.pdf | B&T |
| Schumitz, Kali | Maryland Center on Economic Policy | INFO | SB 1045_MD Center on Economic Policy_INFO.pdf | B&T |
| Vazquez, Angela | Riveter Management Group | UNF | HB 1554 - Testimony.pdf | B&T |
| MAHER-WHARTON, KIM | Maher's Florist | UNF | HB 1554 - Testimony1 (1).pdf | B&T |
| Glazer, Mark | Maryland Land Title Association | UNF |
Virtual - Oral Testimony MLTA SB1045 testimony (unfavorable).pdf |
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| Hopson, Sonya | UNF |
Virtual - Oral Testimony Written Testimony-Sage Services Group- OPPOSED SB |
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| Dasher, Stephen | Lanigan Ryan | UNF | HB 1554.pdf | B&T |
| Green, Steven | UNF |
In Person - Oral Testimony |
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| Simpson, Jr., Maurice | Constellation Energy | UNF | No Testimony | B&T |
| BRONFEIN, WENDY | UNF | Senate Testimony SB1045 Curio Wellness 03.10.25.pd | B&T | |
| Kodeck, Traci | HealthCare Access Maryland | UNF | HCAM Opposition Letter HB1554 - SB1045.pdf | B&T |
| Cutler, Travis | Marriott | UNF | Marriott Senate Testimony in Opposition to SB1045 | B&T |
| Gitt, Mandy | UNF | MDCID 2025 Testimony - Senate Bill 1045 - Letter o | B&T | |
| Rachor, Randy | Albright Crumbacker Moul & Itell CPAs | UNF | SB 1045 OPPOSITION.pdf | B&T |
| Richards, Evan | Maryland Bankers Association | UNF |
In Person - Oral Testimony SB 1045 - MBA - UNF - GR25.pdf |
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| Stokes, Jacob | Belay Technologies, Inc. | UNF | Senate Bill 1045.pdf | B&T |
| Graner, Nicole | Community Behavioral Health Association of Maryland | UNF | CBH-UNFAV-SB1045.pdf | B&T |
| Hurley, Laura | UNF | 25-0307 L Guzzone - Opposition to SB1045.pdf | B&T | |
| Kempson, Monica | Askey, Askey & Associates, CPA, LLC | UNF | Oppose sales tax on B2B services.pdf | B&T |
| Andelsman, Alex | Maryland Building Industry Association | UNF | MBIA Letter of Opposition SB 1045.pdf | B&T |
| a, a | UNF |
In Person - Oral Testimony ARMPA Opposes MD Service Tax 2025.pdf |
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| Helsing, Stephanie | Greater Silver Spring Chamber of Commerce | UNF |
In Person - Oral Testimony HB1554 Sales and Use Tax Testimony GSSCC.pdf |
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| Hathaway, Rev. Alvin | Union Baptist Church | UNF | SB 1045.pdf | B&T |
| Kohls Stehman, Betty | MSATP | UNF |
In Person - Oral Testimony |
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| Vetter, Drew | UNF | SB1045_UNF_MTC_Sales & Use Tax - Taxable Business | B&T | |
| Popham, Bryson | Bryson F. Popham, P.A. | UNF |
SB 1045_BOMA_UNF.pdf
SB 1045_MAMIC_UNF.pdf SB 1045_NABIP MD_UNF.pdf SB 1045_SEVITA HEALTH_UNF.pdf |
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| Peters, Deb | Pinnacle Adviser, LLC | UNF |
Virtual - Oral Testimony ADO - 2025 Deb Testimony MD HB 1554 SB 1045.pdf |
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| Mason, Michael | Providence Strategies LLC | UNF |
Experience Prince George's - SB1045 UNF.pdf
Senate Bill 1045 - MDMO - Oppose.pdf |
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| Huey, Robert | Huey & Associates, P.C. | UNF | SB 1045.pdf | B&T |
| Kagel, Matthew | International Franchise Association | UNF |
Virtual - Oral Testimony |
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| klein, Milana | Caring Hands Adult Daycare of Dundalk | UNF | HB 1554.pdf | B&T |
| Bauer Farace, Danielle | Maryland Veterinary Medical Association | UNF | SB1045_MDVMA_UNFAV.pdf | B&T |
| Lawhorn, Ginny | Fells Point Main Street | UNF | SB 1045 - FPMS Testimony .pdf | B&T |
| Roberson, Judy | Business Insurance Solutions Inc. | UNF | SB 1045 - BISI letter opposing this bill.pdf | B&T |
| Shamis, Kate | UNF |
Virtual - Oral Testimony SB 1045-OPPOSED- Peak Performance Accounting (1). |
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| Foster, Robert | Stagingbyrobert LLC | UNF |
In Person - Oral Testimony |
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| Wollner, Howard | Howard Wollner, CPA | UNF | SB 1045 written testimony.pdf | B&T |
| Cornish, Tasha | Cybersecurity Association of Maryland, Inc. | UNF |
In Person - Oral Testimony The CA Letterhead_SB 1045.pdf |
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| Fiastro, John | UNF |
In Person - Oral Testimony |
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| Bauer Farace , Danielle | Maryland Arborist Association | UNF | SB1045_MAA_UNFAV.pdf | B&T |
| Rivlin, Jonathan | UNF | Opposing SB1045.pdf | B&T | |
| Martin, Joselin | True North CFO LLC | UNF | 20250310 Written Testimony OPPOSE SB 1045 J Martin | B&T |
| Rosen, Jeffrey | UNF | Testimony in Opposition to HB1554.pdf | B&T | |
| bugos, robin | UNF | SB 1045 -Testimony.pdf | B&T | |
| Gehrman, Robert | BCT Design Group | UNF | HB1554 opposition letter 01.pdf | B&T |
| Hood, Christa | UNF | SB 1045 - Written Testimony.pdf | B&T | |
| Howes, Julia | Southern Anne Arundel Chamber | UNF |
Virtual - Oral Testimony |
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| Reynolds, Patrick | Council On State Taxation | UNF |
In Person - Oral Testimony 03102025 COST Opposition Maryland SB 1045 -- Busin |
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| Fauble, Reid | NAPEO | UNF | SB 1045 Fauble | B&T |
| Nelson, Timothy | Brooks Pierce LLP / Maryland-DC-Delaware Broadcasters Association | UNF |
Virtual - Oral Testimony MDCD Broadcasters Association -- Nelson Written Te |
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| Stewart, Leanne | Stewart Accounting | UNF | SB1045 2.5 percent B2B tax proposal opposition.pdf | B&T |
| Lang, Alan | UNF | 2025 SB1045 Testimony Against 2025-03-12.pdf | B&T | |
| Rowland, Jonathon | UNF |
In Person - Oral Testimony SB 1045-OPPOSED- Fells Group.pdf |
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| Stancliff, Mel | UNF |
In Person - Oral Testimony |
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| Morazzani Hood, Charlene | Residential Realty Group, Inc | UNF |
Virtual - Oral Testimony SB1045 (Sales and Use Tax) 3102025 (003).pdf SB1045 Sales and Use Tax) 3102025 (003).pdf |
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| Boston, Frank | UNF |
In Person - Oral Testimony |
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| Baca-Asher, Sarah | UNF | Written testimony - SB 1045.pdf | B&T | |
| Ballentine, Tom | NAIOP Maryland | UNF |
In Person - Oral Testimony SB 1045 - Sales Tax on Services - NAIOP - UNF - B |
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| Carrion, Axel | UPS | UNF | UPS Testimony SB1045 Amend.pdf | B&T |
| Frazier, Travis | Association of National Advertisers | UNF | ADO - MD Coalition Letter HB 1554_SB 1045 (002).pd | B&T |
| Akers, Andrew | ACRE Graphics LLC dba Image360 DC-Silver Spring | UNF | SB 1045 Will Hurt My Business.pdf | B&T |
| Phillips, Brice | Phillips Seafood | UNF |
In Person - Oral Testimony |
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| Todd, Brandon | Washington Gas | UNF | SB1045_WGL_Todd_UNF.pdf | B&T |
| Gunsallus, Frank | Town of Easton | UNF | Senator Hettlrman - SB 1045 opposition - Frank Gun | B&T |
| Mir, Patricia | Maryland Hispanic Chamber of Commerce | UNF | 20250310_SB 1045 OPP Testimony.pdf | B&T |
| Holler, Chris | BCT Design Group | UNF | SB1045 Opposition Letter - Chris Holler.pdf | B&T |
| Atkinson, Lesley | Atkinson & Mentzer LLC | UNF |
Virtual - Oral Testimony |
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| Snyder, Rebecca | UNF |
In Person - Oral Testimony MDDC Oppose SB1045.pdf |
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| Faith, Robert | Faith Claims Adjusting & Estimating | UNF | Senate Bill 1045 - FCAE.pdf | B&T |
| Smith, Carin | Self Direction Family | FAV |
In Person - Oral Testimony |
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| Sacks, Dawn | FAV | No Testimony | B&T | |
| Kreiner, Amy | Talbot County Chamber of Commerce | UNF | HB1554_SB1045 Talbot Chamber Testmony in Oppositio | B&T |
| Stone, Christopher | Harford County Chamber of Commerce | UNF |
In Person - Oral Testimony SB 1045 - Testimony.pdf |
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| Walmsley, Keith | Walmsley Strategies | UNF | SIFMA Opposition Letter SB 1045 Taxable Business S | B&T |
| Joseph, Michele | Student Global Ambassdor Program (SGAP Leaders) | UNF |
In Person - Oral Testimony |
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| A Fonda, Kimberly | FAW CASSON & CO LLP | UNF | SB 1045.pdf | B&T |
| Reed, Ashley | Face It! Spa and wellness | UNF | No Testimony | B&T |
| Paddy, Michael | Public Policy Partners | UNF |
In Person - Oral Testimony 2025 IPMD SB 1045 Senate Side.pdf 2025 IPMD SB 1045 Senate Side.pdf 2025 IPMD SB 1045 Senate Side.pdf |
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| ARTHUR, JAMES | FAW CASSON & CO LLP | UNF | SB 1045.pdf | B&T |
| Cassilly, Robert | Harford County Government | UNF | SB 1045 - Sales and Use Tax - Taxable Business Ser | B&T |
| Lingg, Shari | James E. Lingg & Company, P.A. | UNF | B2B Sales Tax 2.5%.pdf | B&T |
| Schwartz, Mark | Autumn Lake Healthcare | UNF | Autumn MGA.pdf | B&T |
| Whitaker, Jake | Maryland Hospital Association | UNF |
In Person - Oral Testimony SB 1045-Sales and Use Tax - Taxable Business Servi |
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| Myers, Jason | UNF | No Testimony | B&T | |
| Mandish, Michael | MAM CPA, LLC | UNF | General Assembly Sales Tax 3-10-25.pdf | B&T |
| Evenson, Paul | BCT Design Group | UNF | HB1554 & SB1045 Opposition Letter.pdf | B&T |
| Thakker, Nish | NXT LLC | UNF | SB 1045 - NXT LLC - Written Testimony.pdf | B&T |
| Sykes, Sharon | American Hotel & Lodging Association | UNF |
In Person - Oral Testimony MD Business Services Tax Bill SB 1045.pdf |
B&T |
| Cario, Leslie | Chesapeake Horticultural Services | UNF | MD Senate Written Testimony Business to Business S | B&T |
| Lundberg, Rolf | Choice Hotels International, Inc. | UNF | Sales tax statement SB 1045 03.12.25 v2.pdf | B&T |
| a, a | UNF | HB1554ICSCUNF.pdf | B&T | |
| Bloch, Maxwell | LeanToo Consulting, LLC | INFO | SB 1045 - LeanToo Consulting, LLC - M.Bloch - Info | B&T |
| Wieland, Tom | Ritchie Pharmacy , Brooklyn Park, Md. | UNF | No Testimony | B&T |
| Chambers, william | Salisbury Area Chamber of Commerce | UNF | SACC Letter Senate Bill 1045.pdf | B&T |
| Anleu, Brian | UNF |
In Person - Oral Testimony AOBA_SB1045_UNF.pdf |
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| GOLDBERG, JOEL | UNF | MD TESTIMONY.pdf | B&T | |
| Bell, Sam | Edwards Performance Solutions | UNF | SB_1045_Bell.pdf | B&T |
| Garson, Jerry | Montgomery County Civic Federation, Inc. | INFO | SB1045.pdf | B&T |
| Allen, Hannah | Maryland Chamber of Commerce | UNF | SB 1045_Sales and Use Tax - Taxable Business Servi | B&T |
| Williams-Koroma, Tina | TCecure, LLC | UNF | TCecure Testimony Opposing SB1045.pdf | B&T |
| Sarkar, Shaoli | Maryland State Bar Association | UNF |
SB1045 - MSBA Opposition Letter (2025.03.10).pdf
SB1045 - MSBA Opposition Letter All (2025.03.10).p |
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| Meyer, janet | UNF |
HB1554 opposition letter_Delegate Cardin_Janet Mey
HB1554 opposition letter_Delegate Stein_Janet Meye |
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| Champagne, Nick | UNF |
Virtual - Oral Testimony |
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| Hosford, Patrick | UNF | Testimony HB 1554 - SB 1045 - Sales and Use Tax - | B&T | |
| Douglas, ANNA | UNF | CPA Testimony for HB1554 - SB1045.pdf | B&T | |
| Audena, Bola | 100% | UNF |
In Person - Oral Testimony |
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| Testimony, All | N/A | Merged Testimony as of 3-11-2025 at 906 AM | B&T |
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