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