EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G 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.
Italics indicate opposite chamber/conference committee amendments.
*hb0282*
HOUSE BILL 282
Q4 (2lr1886)
ENROLLED BILL
— Ways and Means/Budget and Taxation —
Introduced by Delegates D. Jones and Crosby, Crosby, Attar, Atterbeary,
C. Branch, Charles, Ebersole, Feldmark, Griffith, Guyton, Hartman,
Hornberger, Ivey, Lisanti, Long, Luedtke, Patterson, Rose, and Washington
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his approval this
_______ day of _______________ at ________________________ o’clock, ________M.
______________________________________________
Speaker.
CHAPTER ______
AN ACT concerning 1
Sales and Use Tax – Diapers and Other Baby Products – Exemption 2
FOR the purpose of providing an exemption from the sales and use tax for the sale of 3
diapers, diaper rash cream, and baby wipes; and generally relating to a sales and use 4
tax exemption for diapers, diaper rash cream, and baby wipes. 5
BY repealing and reenacting, with amendments, 6
Article – Tax – General 7
Section 11–211(c) 8
Annotated Code of Maryland 9
(2016 Replacement Volume and 2021 Supplement) 10
2 HOUSE BILL 282
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That the Laws of Maryland read as follows: 2
Article – Tax – General 3
11–211. 4
(c) The sales and use tax does not apply to a sale of: 5
(1) baby oil or baby powder; [or] 6
(2) DIAPERS; OR 7
[(2)] (3) DIAPER RASH CREAM ; 8
(4) BABY WIPES; OR 9
(5) sanitary pads, tampons, menstrual sponges, menstrual cups, or other 10
similar feminine hygiene products. 11
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 12
1, 2022. 13
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.