MD
Maryland Senate Bill SB488

Maryland 2022 Regular Session

Maryland Senate Bill SB488 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 14
2-
3-– 1 –
4-Chapter 14
5-(Senate Bill 488)
6-
7-AN ACT concerning
8-
9-Sales and Use Tax – Medical Devices and Products – Exemption
10-
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, respirators, and
13-diabetic care products; and generally relating to a sales and use tax exemption for
14-medical devices and products.
15-
16-BY repealing and reenacting, with amendments,
17- Article – Tax – General
18-Section 11–211(b)(18) and (19)
19- Annotated Code of Maryland
20- (2016 Replacement Volume and 2021 Supplement)
21-
22-BY adding to
23- Article – Tax – General
24-Section 11–211(b)(20) through (22) (24)
25- Annotated Code of Maryland
26- (2016 Replacement Volume and 2021 Supplement)
27-
28- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
29-That the Laws of Maryland read as follows:
30-
31-Article – Tax – General
32-
33-11–211.
34-
35- (b) The sales and use tax does not apply to a sale of:
36-
37- (18) nicotine patches, nicotine gum, or any other product intended for use as
38-an aid in tobacco use cessation and approved by the United States Food and Drug
39-Administration for that purpose; [or]
40-
41- (19) tangible personal property that is manufactured for the purpose of
42-initiating, supporting, or sustaining breast–feeding, including breast pumps, breast pump
43-kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup
44-feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders,
45-haberman feeders, and purified lanolin;
46-
47- (20) A MEDICAL OR CLINICA L THERMOMETER ;
48- Ch. 14 2022 LAWS OF MARYLAND
49-
50-– 2 –
51- (21) A PULSE OXIMETER ; OR
52-
53- (22) A BLOOD PRESSURE MON ITOR;
54-
55- (23) A N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS P2,
56-OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR; OR
57-
58- (24) DIABETIC CARE ITEMS , INCLUDING INSULIN , GLUCOSE TABLETS ,
59-GLUCOSE DRINKS , GLUCOSE GELS , BLOOD AND URINE KETONE MET ERS AND
60-SUPPLIES, INSULIN PUMPS , INSULIN PUMP INFUSIO N SETS, INSULIN PUMP
61-RESERVOIRS OR CARTRI DGES, CONTINUOUS GLUCOSE M ONITORS AND RELATED
62-SUPPLIES, SYRINGES, INSULIN INJECTION DE VICES, INSULIN PENS, INSULIN PEN
63-NEEDLES, LANCETS AND LA NCET DEVICES , AND TESTING STRIPS F OR MEASURING
64-BLOOD SUGAR .
65-
66- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
67-1, 2022.
681
692
70-Approved by the Governor, April 1, 2022.
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+ *sb0488*
9+
10+SENATE BILL 488
11+Q4 2lr2737
12+ CF HB 364
13+By: Senators Griffith, Jackson, Kelley, Elfreth, Washington, Corderman, Sydnor,
14+Zucker, Guzzone, Lam, and King
15+Introduced and read first time: January 27, 2022
16+Assigned to: Budget and Taxation
17+Committee Report: Favorable with amendments
18+Senate action: Adopted
19+Read second time: March 15, 2022
20+
21+CHAPTER ______
22+
23+AN ACT concerning 1
24+
25+Sales and Use Tax – Medical Devices and Products – Exemption 2
26+
27+FOR the purpose of providing an exemption from the sales and use tax for the sale of certain 3
28+thermometers, pulse oximeters, and blood pressure monitors, respirators, and 4
29+diabetic care products; and generally relating to a sales and use tax exemption for 5
30+medical devices and products. 6
31+
32+BY repealing and reenacting, with amendments, 7
33+ Article – Tax – General 8
34+Section 11–211(b)(18) and (19) 9
35+ Annotated Code of Maryland 10
36+ (2016 Replacement Volume and 2021 Supplement) 11
37+
38+BY adding to 12
39+ Article – Tax – General 13
40+Section 11–211(b)(20) through (22) (24) 14
41+ Annotated Code of Maryland 15
42+ (2016 Replacement Volume and 2021 Supplement) 16
43+
44+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
45+That the Laws of Maryland read as follows: 18
46+
47+Article – Tax – General 19
48+ 2 SENATE BILL 488
49+
50+
51+11–211. 1
52+
53+ (b) The sales and use tax does not apply to a sale of: 2
54+
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
58+
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
64+
65+ (20) A MEDICAL OR CLINICA L THERMOMETER ; 11
66+
67+ (21) A PULSE OXIMETER ; OR 12
68+
69+ (22) A BLOOD PRESSURE MON ITOR; 13
70+
71+ (23) A N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS P2, 14
72+OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR; OR 15
73+
74+ (24) DIABETIC CARE ITEMS , INCLUDING INSULIN , GLUCOSE TABLETS , 16
75+GLUCOSE DRINKS , GLUCOSE GELS , BLOOD AND URINE KETO NE METERS AND 17
76+SUPPLIES, INSULIN PUMPS , INSULIN PUMP INFUSIO N SETS, INSULIN PUMP 18
77+RESERVOIRS OR CARTRI DGES, CONTINUOUS GLUCOSE M ONITORS AND RELATED 19
78+SUPPLIES, SYRINGES, INSULIN INJECTION DE VICES, INSULIN PENS, INSULIN PEN 20
79+NEEDLES, LANCETS AND LANCET D EVICES, AND TESTING STRIPS F OR MEASURING 21
80+BLOOD SUGAR . 22
81+
82+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
83+1, 2022. 24
84+
85+
86+