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Comptroller Peter Franchot

MARYLAND SALES. AND USE TAX FACTS. A newsletter for sales and use tax licensees July 2021- June 2022. Comptroller Peter Franchot NO SALES AND USE TAX BULLETIN 2021 Session There will be no separate Sales and Use Tax Bulletin for 2021. This publication will address ELECTRONIC SMOKING DEVICES, TOBACCO PIPES, AND VAPING. the bills affecting sales and use tax enacted during the 2020 and 2021 legislative sessions. LIQUID. LEGISLATION The Maryland General Assembly passed house bill 732 on March 18, 2021 during the 2020. 2020 Session Session. Governor Lawrence J. Hogan vetoed house bill 732 on May 7, 2020. During the 2021 session, the Maryland General Assembly overrode the Governor's veto on February ARTIFICIAL HEARING DEVICE EARMOLDS, EQUIPMENT, AND PARTS. 12, 2021. house bill 732 became law per under Article II, Section 17(d) of the Maryland On May 7, 2020, house bill 1326 was enacted under Article II, Section 17(c) of the Constitution as Chapter 37 of the Acts of 2021.

On May 30, 2021, House Bill 1324 was enacted under Article II, Section 17(c) of the Maryland Constitution as Chapter 767 of the Acts of 2021. The sales and use tax rate for tobacco pipes is 12% of the taxable price. DIGITAL CODE AND DIGITAL PRODUCT The Maryland General Assembly passed House Bill 932 on March 18, 2021 during the 2020 Session.

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