Sales and Use Tax – Digital Product – Definition
Sponsor: Delegate LuedtkeCommittee: Ways and MeansSubject: Taxes - Sales and UseStatus: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 534 (as of Nov 15, 2022)
What this bill does
Official synopsis
Altering the definition of 'digital product' for purposes of the application of the sales and use tax to exclude certain products where the purchaser has a certain property interest and certain types of computer software.
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Testimony (13)
MGA witness listFAV 13Favorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Dudley, Jennifer | Allegis Group, Inc. | Oral |
| FAV | Lundberg, Rolf | Choice Hotels International, Inc. | Written (PDF) |
| FAV | Marczyk, Bernielobbyist | Cornerstone Government Affairs | Oral |
| FAV | Syrylo, Karen | Karen T Syrylo, CPA | Oral |
| FAV | Voytek, Maddy | MD Chamber of Commerce | Oral + Written (PDF) |
| FAV | MANIS, NICK | Manis Canning & Associates | Oral |
| FAV | Halpern, MB | Maryland Association of CPAs (MACPA) | Written (PDF) |
| FAV | Nolan, Paul | McCormick & Company, Inc. | Oral |
| FAV | Pearl, Loren | Under Armour, Inc. | Oral |
| FAV | Harting, Martalobbyist | Venable | Written (PDF) |
| FAV | Delegate Luedtke, Delegate Luedtkelegislator | Individual | Oral |
| FAV | Kasemeyer, Pam | Individual | Written (PDF) |
| FAV | Luedtke, Eric | Individual | Written (PDF) |
Organizations on record
Registered lobbyists who testified
FAVMarczyk, BernieCornerstone Government AffairsRegistered for: Adobe Inc.; American Petroleum Institute; Amgen, Inc.; Annie E. Casey Foundation, Inc., The; AstraZeneca Pharmaceuticals, LP; Baltimore County Public Library Board of Trustees…
FAVHarting, MartaVenableRegistered for: Abbott Laboratories; Annie E. Casey Foundation, Inc., The; Asurion Insurance Services, Inc.; Baltimore Community Foundation; Baltimore Gas and Electric Company; Baltimore Public Markets Corporation…