Maryland 2022 Regular Session

Maryland Senate Bill SB800 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0800
6	6
7	7	SENATE BILL 800
8	8	Q4 2lr2651
9	9	CF HB 1002
10	10	By: Senator Guzzone
11	11	Introduced and read first time: February 7, 2022
12	12	Assigned to: Budget and Taxation
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Sales and Use Tax – Electricity for Agricultural Purposes – Exemption 2
19	19
20	20	FOR the purpose of providing an exemption from the sales and use tax for the sale of 3
21	21	electricity used for agricultural purposes under certain circumstances; and generally 4
22	22	relating to a sales and use tax exemption for agricultural purposes. 5
23	23
24	24	BY repealing and reenacting, with amendments, 6
25	25	Article – Tax – General 7
26	26	Section 11–201(a) 8
27	27	Annotated Code of Maryland 9
28	28	(2016 Replacement Volume and 2021 Supplement) 10
29	29
30	30	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
31	31	That the Laws of Maryland read as follows: 12
32	32
33	33	Article – Tax – General 13
34	34
35	35	11–201. 14
36	36
37	37	(a) The sales and use tax does not apply to a sale of the following items for an 15
38	38	agricultural purpose: 16
39	39
40	40	(1) livestock; 17
41	41
42	42	(2) feed or bedding for livestock; 18
43	43
44	44	(3) seed, fertilizer, fungicide, herbicide, or insecticide; 19
45	45
46	46	(4) baler twine or wire; 20
47	47
48	48	(5) fuel for use in farm equipment or a farm tractor, as defined in §§ 21 2 SENATE BILL 800
49	49
50	50
51	51	11–120 and 11–121 of the Transportation Article; and 1
52	52
53	53	(6) if bought by a farmer: 2
54	54
55	55	(i) a container to transport farm products that the farmer raises to 3
56	56	market; 4
57	57
58	58	(ii) a farm vehicle, as defined in § 13–911(c) of the Transportation 5
59	59	Article, when used in farming; 6
60	60
61	61	(iii) a milking machine, when used in farming; 7
62	62
63	63	(iv) fabrication, processing, or service, by a sawmill, of wood products 8
64	64	for farm use in which the farmer retains title; [and] 9
65	65
66	66	(v) farm equipment when used to: 10
67	67
68	68	1. raise livestock; 11
69	69
70	70	2. prepare, irrigate, or tend the soil; or 12
71	71
72	72	3. plant, service, harvest, store, clean, dry, or transport seeds 13
73	73	or crops; AND 14
74	74
75	75	(VI) ELECTRICITY WHEN USE D TO: 15
76	76
77	77	1. RAISE LIVESTOCK OR P OULTRY; 16
78	78
79	79	2. PREPARE, IRRIGATE, OR TEND THE SOIL ; OR 17
80	80
81	81	3. PLANT, SERVICE, HARVEST, STORE, CLEAN, DRY, OR 18
82	82	TRANSPORT SEEDS OR C ROPS. 19
83	83
84	84	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 20
85	85	1, 2022. 21
86	86
87	87