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MD SB309

Bill

Official Source

Status

Enrolled

4/10/2026

Primary Sponsor

J.B. Jennings

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Alters the definition of "precious metal bullion or coins" to modify which items qualify for sales and use tax exemption
  • Removes the minimum sale price threshold previously required for the exemption to apply
  • Eliminates the requirement that qualifying sales must occur at the Baltimore Convention Center
  • Expands eligibility for the precious metals tax exemption to sales occurring at any location throughout the state

Legislative Description

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

Exemptions

Last Action

Passed Enrolled

4/10/2026

Committee Referrals

Ways and Means3/21/2026
Budget and Taxation1/21/2026

Full Bill Text

No bill text available