EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0937*
HOUSE BILL 937
Q4 5lr3310
By: Delegates Young and Mireku–North
Introduced and read first time: January 31, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Sales and Use Tax – Firearms, Firearm Accessories, and Ammunition – Rate 2
Alteration 3
FOR the purpose of increasing the sales and use tax rate for firearms, firearm accessories, 4
and ammunition; and generally relating to the sales and use tax on firearms, firearm 5
accessories, and ammunition. 6
BY renumbering 7
Article – Tax – General 8
Section 11–101(a–4) and (c–6) through (c–12) 9
to be Section 11–101(a–5) and (c–8) through (c–14), respectively 10
Annotated Code of Maryland 11
(2022 Replacement Volume and 2024 Supplement) 12
BY repealing and reenacting, without amendments, 13
Article – Public Safety 14
Section 5–101(a) and (h) and 5–133.1(a) 15
Annotated Code of Maryland 16
(2022 Replacement Volume and 2024 Supplement) 17
BY repealing and reenacting, without amendments, 18
Article – Tax – General 19
Section 11–101(a) 20
Annotated Code of Maryland 21
(2022 Replacement Volume and 2024 Supplement) 22
BY adding to 23
Article – Tax – General 24
Section 11–101(a–4), (c–6), and (c–7) and 11–104(l) 25
Annotated Code of Maryland 26
(2022 Replacement Volume and 2024 Supplement) 27 2 HOUSE BILL 937
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That Section(s) 11–101(a–4) and (c–6) through (c–12) of Article – Tax – General of the 2
Annotated Code of Maryland be renumbered to be Section(s) 11–101(a–5) and (c–8) through 3
(c–14), respectively. 4
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 5
as follows: 6
Article – Public Safety 7
5–101. 8
(a) In this subtitle the following words have the meanings indicated. 9
(h) (1) “Firearm” means: 10
(i) a weapon that expels, is designed to expel, or may readily be 11
converted to expel a projectile by the action of an explosive; 12
(ii) the frame or receiver of such a weapon; or 13
(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 14
(2) “Firearm” includes a starter gun. 15
5–133.1. 16
(a) In this section, “ammunition” means a cartridge, shell, or any other device 17
containing explosive or incendiary material designed and intended for use in a firearm. 18
Article – Tax – General 19
11–101. 20
(a) In this title the following words have the meanings indicated. 21
(A–4) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 22
SAFETY ARTICLE. 23
(C–6) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 24
SAFETY ARTICLE. 25
(C–7) “FIREARM ACCESSORY ” MEANS: 26
(1) A MAGAZINE OR MAGAZI NE LOADER; 27 HOUSE BILL 937 3
(2) A FIREARM SCOPE OR O PTIC; 1
(3) A STOCK; 2
(4) A GRIP; 3
(5) A HANDGUARD ; OR 4
(6) BODY ARMOR . 5
11–104. 6
(L) THE SALES AND USE TAX RATE IS 12% OF THE TAXABLE PRIC E FOR A 7
FIREARM, A FIREARM ACCESSORY , AND AMMUNITION . 8
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 9
1, 2025. 10