LAWRENCE J. HOGAN, JR., Governor Ch. 255
– 1 –
Chapter 255
(Senate Bill 929)
AN ACT concerning
Admissions and Amusement Tax – Sports Wagering – Prohibition
FOR the purpose of prohibiting the application of the admissions and amusement tax to
proceeds from sports wagering; and generally relating to the taxation of the proceeds
from sports wagering.
BY adding to
Article – State Government
Section 9–1E–12(e)
Annotated Code of Maryland
(2021 Replacement Volume)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – State Government
9–1E–12.
(E) THE ADMISSIONS AND AM USEMENT TAX MAY NOT BE IMPOSED ON ANY
PROCEEDS FROM SPORTS WAGERING .
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2022.
Approved by the Governor, May 12, 2022.