Maryland 2022 Regular Session

Maryland House Bill HB364 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	LAWRENCE J. HOGAN, JR., Governor Ch. 12
2	1
3		-	– 1 –
4		-	Chapter 12
5		-	(House Bill 364)
6	2
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	+	hb0364
8	9
9		-	Sales and Use Tax – Medical Devices – Exemption
	10	+	HOUSE BILL 364
	11	+	Q4 2lr1932
	12	+	CF SB 488
	13	+	By: Delegate Henson Delegates Henson, Attar, Charles, Ebersole, Feldmark,
	14	+	Griffith, Guyton, Hartman, Hornberger, Ivey, D. Jones, Lisanti, Long,
	15	+	Luedtke, Patterson, Rose, and Washington
	16	+	Introduced and read first time: January 19, 2022
	17	+	Assigned to: Ways and Means
	18	+	Committee Report: Favorable with amendments
	19	+	House action: Adopted
	20	+	Read second time: February 25, 2022
10	21
11		-	FOR the purpose of providing an exemption from the sales and use tax for the sale of certain
12		-	thermometers, pulse oximeters, and blood pressure monitors, and respirators; and
13		-	generally relating to a sales and use tax exemption for medical devices.
	22	+	CHAPTER ______
14	23
15		-	BY repealing and reenacting, with amendments,
16		-	Article – Tax – General
17		-	Section 11–211(b)(18) and (19)
18		-	Annotated Code of Maryland
19		-	(2016 Replacement Volume and 2021 Supplement)
	24	+	AN ACT concerning 1
20	25
21		-	BY adding to
22		-	Article – Tax – General
23		-	Section 11–211(b)(20) through (22) (23)
24		-	Annotated Code of Maryland
25		-	(2016 Replacement Volume and 2021 Supplement)
	26	+	Sales and Use Tax – Medical Devices – Exemption 2
26	27
27		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
28		-	That the Laws of Maryland read as follows:
	28	+	FOR the purpose of providing an exemption from the sales and use tax for the sale of certain 3
	29	+	thermometers, pulse oximeters, and blood pressure monitors, and respirators; and 4
	30	+	generally relating to a sales and use tax exemption for medical devices. 5
29	31
30		-	Article – Tax – General
	32	+	BY repealing and reenacting, with amendments, 6
	33	+	Article – Tax – General 7
	34	+	Section 11–211(b)(18) and (19) 8
	35	+	Annotated Code of Maryland 9
	36	+	(2016 Replacement Volume and 2021 Supplement) 10
31	37
32		-	11–211.
	38	+	BY adding to 11
	39	+	Article – Tax – General 12
	40	+	Section 11–211(b)(20) through (22) (23) 13
	41	+	Annotated Code of Maryland 14
	42	+	(2016 Replacement Volume and 2021 Supplement) 15
33	43
34		-	(b) The sales and use tax does not apply to a sale of:
	44	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
	45	+	That the Laws of Maryland read as follows: 17
35	46
36		-	(18) nicotine patches, nicotine gum, or any other product intended for use as
37		-	an aid in tobacco use cessation and approved by the United States Food and Drug
38		-	Administration for that purpose; [or]
	47	+	Article – Tax – General 18
	48	+	2 HOUSE BILL 364
39	49
40		-	(19) tangible personal property that is manufactured for the purpose of
41		-	initiating, supporting, or sustaining breast–feeding, including breast pumps, breast pump
42		-	kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup
43		-	feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders,
44		-	haberman feeders, and purified lanolin;
45	50
46		-	~~(20) A MEDICAL OR CLINICA L THERMOMETER ;~~
	51	+	11–211. 1
47	52
48		-	(21) A ~~PULSE OXIMETER ; OR Ch. 12 2022 LAWS~~ OF ~~MARYLAND~~
	53	+	(b) The sales and use tax does not apply to a sale of: 2
49	54
50		-	– 2 –
	55	+	(18) nicotine patches, nicotine gum, or any other product intended for use as 3
	56	+	an aid in tobacco use cessation and approved by the United States Food and Drug 4
	57	+	Administration for that purpose; [or] 5
51	58
52		-	(22) A BLOOD PRESSURE MON ITOR; OR
	59	+	(19) tangible personal property that is manufactured for the purpose of 6
	60	+	initiating, supporting, or sustaining breast–feeding, including breast pumps, breast pump 7
	61	+	kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup 8
	62	+	feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders, 9
	63	+	haberman feeders, and purified lanolin; 10
53	64
54		-	(23) AN N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS
55		-	P2, OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR .
	65	+	(20) A MEDICAL OR CLINICA L THERMOMETER ; 11
56	66
57		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
58		-	1, 2022.
	67	+	(21) A PULSE OXIMETER ; OR 12
59	68
60		-	Approved by the Governor, April 1, 2022.
	69	+	(22) A BLOOD PRESSURE MONIT OR; OR 13
	70	+
	71	+	(23) AN N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS 14
	72	+	P2, OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR . 15
	73	+
	74	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 16
	75	+	1, 2022. 17
	76	+
	77	+
	78	+
	79	+
	80	+	Approved:
	81	+	________________________________________________________________________________
	82	+	Governor.
	83	+	________________________________________________________________________________
	84	+	Speaker of the House of Delegates.
	85	+	________________________________________________________________________________
	86	+	President of the Senate.