MD
Maryland House Bill HB282

Maryland 2022 Regular Session

Maryland House Bill HB282 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 8
21
3-– 1 –
4-Chapter 8
5-(House Bill 282)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ Italics indicate opposite chamber/conference committee amendments.
9+ *hb0282*
810
9-Sales and Use Tax – Diapers and Other Baby Products – Exemption
11+HOUSE BILL 282
12+Q4 (2lr1886)
13+ENROLLED BILL
14+— Ways and Means/Budget and Taxation —
15+Introduced by Delegates D. Jones and Crosby, Crosby, Attar, Atterbeary,
16+C. Branch, Charles, Ebersole, Feldmark, Griffith, Guyton, Hartman,
17+Hornberger, Ivey, Lisanti, Long, Luedtke, Patterson, Rose, and Washington
1018
11-FOR the purpose of providing an exemption from the sales and use tax for the sale of
12-diapers, diaper rash cream, and baby wipes; and generally relating to a sales and use
13-tax exemption for diapers, diaper rash cream, and baby wipes.
19+Read and Examined by Proofreaders:
1420
15-BY repealing and reenacting, with amendments,
16- Article – Tax – General
17-Section 11–211(c)
18- Annotated Code of Maryland
19- (2016 Replacement Volume and 2021 Supplement)
21+_______________________________________________
22+Proofreader.
23+_______________________________________________
24+Proofreader.
2025
21- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
22-That the Laws of Maryland read as follows:
26+Sealed with the Great Seal and presented to the Governor, for his approval this
2327
24-Article – Tax – General
28+_______ day of _______________ at ________________________ o’clock, ________M.
2529
26-11–211.
30+______________________________________________
31+Speaker.
2732
28- (c) The sales and use tax does not apply to a sale of:
33+CHAPTER ______
2934
30- (1) baby oil or baby powder; [or]
35+AN ACT concerning 1
3136
32- (2) DIAPERS; OR
37+Sales and Use Tax – Diapers and Other Baby Products – Exemption 2
3338
34- [(2)] (3) DIAPER RASH CREAM ;
39+FOR the purpose of providing an exemption from the sales and use tax for the sale of 3
40+diapers, diaper rash cream, and baby wipes; and generally relating to a sales and use 4
41+tax exemption for diapers, diaper rash cream, and baby wipes. 5
3542
36- (4) BABY WIPES; OR
43+BY repealing and reenacting, with amendments, 6
44+ Article – Tax – General 7
45+Section 11–211(c) 8
46+ Annotated Code of Maryland 9
47+ (2016 Replacement Volume and 2021 Supplement) 10
48+ 2 HOUSE BILL 282
3749
38- (5) sanitary pads, tampons, menstrual sponges, menstrual cups, or other
39-similar feminine hygiene products.
4050
41- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
42-1, 2022.
51+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
52+That the Laws of Maryland read as follows: 2
4353
44-Approved by the Governor, April 1, 2022.
54+Article – Tax – General 3
55+
56+11–211. 4
57+
58+ (c) The sales and use tax does not apply to a sale of: 5
59+
60+ (1) baby oil or baby powder; [or] 6
61+
62+ (2) DIAPERS; OR 7
63+
64+ [(2)] (3) DIAPER RASH CREAM ; 8
65+
66+ (4) BABY WIPES; OR 9
67+
68+ (5) sanitary pads, tampons, menstrual sponges, menstrual cups, or other 10
69+similar feminine hygiene products. 11
70+
71+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 12
72+1, 2022. 13
73+
74+
75+
76+
77+Approved:
78+________________________________________________________________________________
79+ Governor.
80+________________________________________________________________________________
81+ Speaker of the House of Delegates.
82+________________________________________________________________________________
83+ President of the Senate.