2025 Regular SessionMaryland Legislature

HB1554: Sales and Use Tax - Taxable Business Services - Alterations

Legislative Summary

Altering the definitions of "taxable price" and "taxable service" for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services if both the provider of the service and the buyer are business entities; and specifying the rate of the sales and use tax for certain labor and services.

Demographic Impact

Overall analysis of equity impact

Neutral
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Bill History

2/25/2025
First Reading House Rules and Executive Nominations
House of Delegates
3/6/2025
Rereferred to Ways and Means
House of Delegates
3/6/2025
Hearing 3/12 at 1:00 p.m.
House of Delegates

Status Information

Current Status
Introduced(2/25/2025)
Chamber
House of Delegates
Committee
Ways and Means(House of Delegates)

Sponsors

Democrat: 1

Primary Sponsor

David Moon
David Moon
Democrat

Documents

Introduced
Bill Text3/4/2025115.1 KB
Vote Image
Vote Image1/1/197052.9 KB