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.
*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
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 15, 2022
CHAPTER ______
AN ACT concerning 1
Sales and Use Tax – Medical Devices and Products – 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, respirators, and 4
diabetic care products; and generally relating to a sales and use tax exemption for 5
medical devices and products. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – General 8
Section 11–211(b)(18) and (19) 9
Annotated Code of Maryland 10
(2016 Replacement Volume and 2021 Supplement) 11
BY adding to 12
Article – Tax – General 13
Section 11–211(b)(20) through (22) (24) 14
Annotated Code of Maryland 15
(2016 Replacement Volume and 2021 Supplement) 16
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Tax – General 19
2 SENATE BILL 488
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 MON ITOR; 13
(23) A N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS P2, 14
OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR; OR 15
(24) DIABETIC CARE ITEMS , INCLUDING INSULIN , GLUCOSE TABLETS , 16
GLUCOSE DRINKS , GLUCOSE GELS , BLOOD AND URINE KETO NE METERS AND 17
SUPPLIES, INSULIN PUMPS , INSULIN PUMP INFUSIO N SETS, INSULIN PUMP 18
RESERVOIRS OR CARTRI DGES, CONTINUOUS GLUCOSE M ONITORS AND RELATED 19
SUPPLIES, SYRINGES, INSULIN INJECTION DE VICES, INSULIN PENS, INSULIN PEN 20
NEEDLES, LANCETS AND LANCET D EVICES, AND TESTING STRIPS F OR MEASURING 21
BLOOD SUGAR . 22
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
1, 2022. 24