EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0488*
SENATE BILL 488
Q4 2lr2737
CF HB 364
By: Senators Griffith, Jackson, Kelley, Elfreth, Washington, Corderman, Sydnor,
Zucker, Guzzone, Lam, and King
Introduced and read first time: January 27, 2022
Assigned to: Budget and Taxation
A BILL ENTITLED
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 generally relating 4
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) 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
11–211. 19
(b) The sales and use tax does not apply to a sale of: 20
(18) nicotine patches, nicotine gum, or any other product intended for use as 21
an aid in tobacco use cessation and approved by the United States Food and Drug 22 2 SENATE BILL 488
Administration for that purpose; [or] 1
(19) tangible personal property that is manufactured for the purpose of 2
initiating, supporting, or sustaining breast–feeding, including breast pumps, breast pump 3
kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup 4
feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders, 5
haberman feeders, and purified lanolin; 6
(20) A MEDICAL OR CLINICAL THERMOME TER; 7
(21) A PULSE OXIMETER ; OR 8
(22) A BLOOD PRESSURE MON ITOR. 9
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 10
1, 2022. 11