EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0282*
HOUSE BILL 282
Q4 2lr1886
SB 40/20 – B&T CF 2lr2174
By: Delegates D. Jones and Crosby
Introduced and read first time: January 17, 2022
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Sales and Use Tax – Diapers – Exemption 2
FOR the purpose of providing an exemption from the sales and use tax for the sale of 3
diapers; and generally relating to a sales and use tax exemption for diapers. 4
BY repealing and reenacting, with amendments, 5
Article – Tax – General 6
Section 11–211(c) 7
Annotated Code of Maryland 8
(2016 Replacement Volume and 2021 Supplement) 9
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 10
That the Laws of Maryland read as follows: 11
Article – Tax – General 12
11–211. 13
(c) The sales and use tax does not apply to a sale of: 14
(1) baby oil or baby powder; [or] 15
(2) DIAPERS; OR 16
[(2)] (3) sanitary pads, tampons, menstrual sponges, menstrual cups, or 17
other similar feminine hygiene products. 18
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 19
1, 2022. 20
2 HOUSE BILL 282