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.
*hb0364*
HOUSE BILL 364
Q4 2lr1932
CF SB 488
By: Delegate Henson Delegates Henson, Attar, Charles, Ebersole, Feldmark,
Griffith, Guyton, Hartman, Hornberger, Ivey, D. Jones, Lisanti, Long,
Luedtke, Patterson, Rose, and Washington
Introduced and read first time: January 19, 2022
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 25, 2022
CHAPTER ______
AN ACT concerning 1
Sales and Use Tax – Medical Devices – Exemption 2
FOR the purpose of providing an exemption from the sales and use tax for the sale of certain 3
thermometers, pulse oximeters, and blood pressure monitors, and respirators; and 4
generally relating to a sales and use tax exemption for medical devices. 5
BY repealing and reenacting, with amendments, 6
Article – Tax – General 7
Section 11–211(b)(18) and (19) 8
Annotated Code of Maryland 9
(2016 Replacement Volume and 2021 Supplement) 10
BY adding to 11
Article – Tax – General 12
Section 11–211(b)(20) through (22) (23) 13
Annotated Code of Maryland 14
(2016 Replacement Volume and 2021 Supplement) 15
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17
Article – Tax – General 18
2 HOUSE BILL 364
11–211. 1
(b) The sales and use tax does not apply to a sale of: 2
(18) nicotine patches, nicotine gum, or any other product intended for use as 3
an aid in tobacco use cessation and approved by the United States Food and Drug 4
Administration for that purpose; [or] 5
(19) tangible personal property that is manufactured for the purpose of 6
initiating, supporting, or sustaining breast–feeding, including breast pumps, breast pump 7
kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup 8
feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders, 9
haberman feeders, and purified lanolin; 10
(20) A MEDICAL OR CLINICA L THERMOMETER ; 11
(21) A PULSE OXIMETER ; OR 12
(22) A BLOOD PRESSURE MONIT OR; OR 13
(23) AN N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS 14
P2, OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR . 15
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 16
1, 2022. 17
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.