Maryland legislation · 2026 Regular Session
Maryland SB9: Sales and Use Tax - Tax-Free Day - Veterans' Day
Status: In committee, March 16, 2026
Establishing, beginning in calendar year 2026, November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; and requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption.
What the bill says
An act concerning Sales and Use Tax - Tax-Free Day - Veterans' Day FOR the purpose of establishing a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than a certain amount; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption; and generally relating to a sales and use tax exemption for veterans…
From the engrossed text, March 3, 2026:
AN ACT concerning Sales and Use Tax - Tax-Free Day - Veterans' Day FOR the purpose of establishing a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than a certain amount; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption; and generally relating to a sales and use tax exemption for veterans. BY adding to Article - Tax - General Section 11-247 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 11-247. EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. [Brackets] indicate matter deleted from existing law. Underlining indicates amendments to bill. Strike out indicates matter stricken from the bill by amendment or deleted from the law by amendment. *sb0009* SENATE BILL (A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, BEGINNING IN CALENDAR YEAR 2026, NOVEMBER 11 SHALL BE A TAX-FREE DAY IN MARYLAND DURING WHICH THE SALES AND USE TAX DOES NOT APPLY …