| 1 | 1 | | |
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| 2 | 2 | | |
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| 3 | 3 | | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. |
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| 4 | 4 | | [Brackets] indicate matter deleted from existing law. |
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| 5 | 5 | | *sb0460* |
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| 6 | 6 | | |
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| 7 | 7 | | SENATE BILL 460 |
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| 8 | 8 | | Q4 5lr2048 |
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| 9 | 9 | | CF HB 461 |
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| 10 | 10 | | By: Senator Gile |
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| 11 | 11 | | Introduced and read first time: January 21, 2025 |
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| 12 | 12 | | Assigned to: Budget and Taxation |
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| 13 | 13 | | |
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| 14 | 14 | | A BILL ENTITLED |
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| 15 | 15 | | |
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| 16 | 16 | | AN ACT concerning 1 |
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| 17 | 17 | | |
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| 18 | 18 | | Sales and Use Tax – Cut Flowers – Exemption 2 |
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| 19 | 19 | | |
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| 20 | 20 | | FOR the purpose of providing that the sales and use tax does not apply to the sale of cut 3 |
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| 21 | 21 | | flowers; and generally relating to a sales and use tax exemption for cut flowers. 4 |
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| 22 | 22 | | |
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| 23 | 23 | | BY repealing and reenacting, with amendments, 5 |
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| 24 | 24 | | Article – Tax – General 6 |
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| 25 | 25 | | Section 11–201(b) 7 |
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| 26 | 26 | | Annotated Code of Maryland 8 |
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| 27 | 27 | | (2022 Replacement Volume and 2024 Supplement) 9 |
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| 28 | 28 | | |
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| 29 | 29 | | BY adding to 10 |
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| 30 | 30 | | Article – Tax – General 11 |
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| 31 | 31 | | Section 11–201(c) 12 |
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| 32 | 32 | | Annotated Code of Maryland 13 |
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| 33 | 33 | | (2022 Replacement Volume and 2024 Supplement) 14 |
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| 34 | 34 | | |
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| 35 | 35 | | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15 |
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| 36 | 36 | | That the Laws of Maryland read as follows: 16 |
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| 37 | 37 | | |
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| 38 | 38 | | Article – Tax – General 17 |
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| 39 | 39 | | |
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| 40 | 40 | | 11–201. 18 |
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| 41 | 41 | | |
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| 42 | 42 | | (b) Except for UNCUT AND LIVING flowers, sod, decorative trees and shrubs, and 19 |
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| 43 | 43 | | any other product that usually is sold by a nursery or horticulturist, the sales and use tax 20 |
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| 44 | 44 | | does not apply to a sale of an agricultural product by a farmer. 21 |
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| 45 | 45 | | |
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| 46 | 46 | | (C) THE SALES AND USE TAX DOES NOT APPLY TO TH E SALE OF CUT 22 |
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| 47 | 47 | | FLOWERS. 23 2 SENATE BILL 460 |
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| 48 | 48 | | |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1 |
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| 52 | 52 | | 1, 2025. 2 |
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