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.
*sb0929*
SENATE BILL 929
C7, Q7 2lr3098
By: Senator Guzzone
Introduced and read first time: February 11, 2022
Assigned to: Rules
Re–referred to: Budget and Taxation, February 21, 2022
Committee Report: Favorable
Senate action: Adopted
Read second time: March 4, 2022
CHAPTER ______
AN ACT concerning 1
Admissions and Amusement Tax – Sports Wagering – Prohibition 2
FOR the purpose of prohibiting the application of the admissions and amusement tax to 3
proceeds from sports wagering; and generally relating to the taxation of the proceeds 4
from sports wagering. 5
BY adding to 6
Article – State Government 7
Section 9–1E–12(e) 8
Annotated Code of Maryland 9
(2021 Replacement Volume) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – State Government 13
9–1E–12. 14
(E) THE ADMISSIONS AND AM USEMENT TAX MAY NOT BE IMPOSED ON ANY 15
PROCEEDS FROM SPORTS WAGERING . 16
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
1, 2022. 18