Maryland 2025 Regular Session

Maryland House Bill HB937 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 EXISTING LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0937
6	6
7	7	HOUSE BILL 937
8	8	Q4 5lr3310
9	9
10	10	By: Delegates Young and Mireku–North
11	11	Introduced and read first time: January 31, 2025
12	12	Assigned to: Ways and Means
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Sales and Use Tax – Firearms, Firearm Accessories, and Ammunition – Rate 2
19	19	Alteration 3
20	20
21	21	FOR the purpose of increasing the sales and use tax rate for firearms, firearm accessories, 4
22	22	and ammunition; and generally relating to the sales and use tax on firearms, firearm 5
23	23	accessories, and ammunition. 6
24	24
25	25	BY renumbering 7
26	26	Article – Tax – General 8
27	27	Section 11–101(a–4) and (c–6) through (c–12) 9
28	28	to be Section 11–101(a–5) and (c–8) through (c–14), respectively 10
29	29	Annotated Code of Maryland 11
30	30	(2022 Replacement Volume and 2024 Supplement) 12
31	31
32	32	BY repealing and reenacting, without amendments, 13
33	33	Article – Public Safety 14
34	34	Section 5–101(a) and (h) and 5–133.1(a) 15
35	35	Annotated Code of Maryland 16
36	36	(2022 Replacement Volume and 2024 Supplement) 17
37	37
38	38	BY repealing and reenacting, without amendments, 18
39	39	Article – Tax – General 19
40	40	Section 11–101(a) 20
41	41	Annotated Code of Maryland 21
42	42	(2022 Replacement Volume and 2024 Supplement) 22
43	43
44	44	BY adding to 23
45	45	Article – Tax – General 24
46	46	Section 11–101(a–4), (c–6), and (c–7) and 11–104(l) 25
47	47	Annotated Code of Maryland 26
48	48	(2022 Replacement Volume and 2024 Supplement) 27 2 HOUSE BILL 937
49	49
50	50
51	51
52	52	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
53	53	That Section(s) 11–101(a–4) and (c–6) through (c–12) of Article – Tax – General of the 2
54	54	Annotated Code of Maryland be renumbered to be Section(s) 11–101(a–5) and (c–8) through 3
55	55	(c–14), respectively. 4
56	56
57	57	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 5
58	58	as follows: 6
59	59
60	60	Article – Public Safety 7
61	61
62	62	5–101. 8
63	63
64	64	(a) In this subtitle the following words have the meanings indicated. 9
65	65
66	66	(h) (1) “Firearm” means: 10
67	67
68	68	(i) a weapon that expels, is designed to expel, or may readily be 11
69	69	converted to expel a projectile by the action of an explosive; 12
70	70
71	71	(ii) the frame or receiver of such a weapon; or 13
72	72
73	73	(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 14
74	74
75	75	(2) “Firearm” includes a starter gun. 15
76	76
77	77	5–133.1. 16
78	78
79	79	(a) In this section, “ammunition” means a cartridge, shell, or any other device 17
80	80	containing explosive or incendiary material designed and intended for use in a firearm. 18
81	81
82	82	Article – Tax – General 19
83	83
84	84	11–101. 20
85	85
86	86	(a) In this title the following words have the meanings indicated. 21
87	87
88	88	(A–4) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 22
89	89	SAFETY ARTICLE. 23
90	90
91	91	(C–6) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 24
92	92	SAFETY ARTICLE. 25
93	93
94	94	(C–7) “FIREARM ACCESSORY ” MEANS: 26
95	95
96	96	(1) A MAGAZINE OR MAGAZI NE LOADER; 27 HOUSE BILL 937 3
97	97
98	98
99	99
100	100	(2) A FIREARM SCOPE OR O PTIC; 1
101	101
102	102	(3) A STOCK; 2
103	103
104	104	(4) A GRIP; 3
105	105
106	106	(5) A HANDGUARD ; OR 4
107	107
108	108	(6) BODY ARMOR . 5
109	109
110	110	11–104. 6
111	111
112	112	(L) THE SALES AND USE TAX RATE IS 12% OF THE TAXABLE PRIC E FOR A 7
113	113	FIREARM, A FIREARM ACCESSORY , AND AMMUNITION . 8
114	114
115	115	SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 9
116	116	1, 2025. 10