HB 1515

Did not advance

Sales and Use Tax - Rate Reduction and Services

Sponsor: David Moon (District 20)Committee: Ways and MeansSubject: Taxes - Sales and UseStatus: Hearing 3/11 at 11:00 a.m. (as of Nov 13, 2024)

What this bill does

Official synopsis

Altering the definitions of 'taxable price' and 'taxable service' for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services; altering the rate of the sales and use tax; altering the percentage of gross receipts from vending machine sales and from certain sales of dyed diesel fuel to which the sales and use tax is applied; altering the rate of the sales and use tax applied to certain charges made in connection with sales of alcoholic beverages; etc.

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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (159)

MGA witness list

FAV 2FavorableFWA 3Favorable with amendmentsUNF 151UnfavorableINFO 3Information only

Position	Witness	Organization	Testimony
FAV	Clark, Darren	Clark Computer Services	Written (PDF)
FAV	Delegate Moon, Delegate Moonlegislator	Individual	Oral
UNF	Ali, Raginalobbyist	AAA Mid-Atlantic	Written (PDF)
UNF	Ryan, Vince	ACLI	Oral + Written (PDF)
UNF	McCoy, Juli	Allegany County Chamber of Commerce	Written (PDF)
UNF	Cox, Reggie	Alpha Veterinary Center	Written (PDF)
UNF	Faison, Chad	American Council of Engineering Companies of Maryland	Written (PDF)
UNF	Washington, Ryanlobbyist	Apartment and Office Building Association	Written (PDF)
UNF	Frazier, Travis	Association of National Advertisers	Written (PDF)
UNF	Bower, William	Atwell LLC	Written (PDF)
UNF	Johnson, Eric	Audio-Video Group, LLC	Written (PDF)
UNF	Caro, Beth	Auto Tag Connect	Oral
UNF	McGurk Sr, Michael	Bay Country Painters, Inc.	Oral
UNF	Nelson, Timothylobbyist	Brooks Pierce LLP / Maryland-DC-Delaware Broadcasters Association	Written (PDF)
UNF	Popham, Brysonlobbyist	Bryson F. Popham, P.A.	Written (PDF)
UNF	Clark, Casey	C Clark Consulting	Written (PDF)
UNF	Hornberger, Danielle	Cecil County Government	Written (PDF)
UNF	Hornberger, Delegate	Cecil County Govt	Written (PDF)
UNF	Mitchell, Cindi	Central Maryland Chamber of Commerce	Written (PDF)
UNF	cowan, Jacquie	Chesapeake Plantation Walking Horse Club	Written (PDF)
UNF	Bennett, Tylerlobbyist	Compass Advocacy	Oral
UNF	Price, Suzanne	Concerned Citizen	Written (PDF)
UNF	Ferguson, Julia	Cowork Frederick	Written (PDF)
UNF	Griffin, Jeffrey	DCM BioServices	Written (PDF)
UNF	Warren, Darvincia	DW Tax Preparation LLC	Written (PDF)
UNF	Middleton, Graysonlobbyist	Delmarva Chicken Association	Written (PDF)
UNF	Burton, Robin	Dorchester Chamber of Commerce	Written (PDF)
UNF	Sanchez-Barr, Mei Len	Eco Adventures	Written (PDF)
UNF	Wanamaker, Sharon	Exotic Pet Pals LLC	Written (PDF)
UNF	Weldon, Richard	Frederick County Chamber of Commerce	Written (PDF)
UNF	Celentano, Matthewlobbyist	Funk & Bolton, P.A.	Written (PDF)
UNF	League, Liz	GSPACC	Oral
UNF	Ross, Paula	Gaithersburg-Germantown Chamber of Commerce	Written (PDF)
UNF	Giovetti, Christine	Giovetti & Giovetti Certified Public Accountants	Written (PDF)
UNF	Kirby, Tyler	Greater Washington Board of Trade	Written (PDF)
UNF	Reza, S Mona	Greenbelt Business Alliance	Oral
UNF	Cassilly, Robert	Harford County Maryland	Written (PDF)
UNF	Harris, Cameron	Harris Makers LLC	Written (PDF)
UNF	Rios, Jennifer	Hispanic Chamber of Commerce Prince George's County	Oral + Written (PDF)
UNF	Benjamin, Richard	HobbyTown	Written (PDF)
UNF	Hollenbeck, Ashley	Hollenbeck Accounting & Tax Services	Written (PDF)
UNF	Campana, Silvia	Image Creators Salon and Spa	Position only
UNF	Smith, Barbara	Island Tax and Accounting LLC	Written (PDF)
UNF	Heagy, Stephanie	John Heagy Remodeling, Restoration & Construction	Oral
UNF	Taylor, Allisonlobbyist	Kaiser Permanente	Written (PDF)
UNF	Saab, Sidlobbyist	Lagari Government Relations	Oral
UNF	Rosner, Jordan	Liberty 24-7 Car Wash	Oral + Written (PDF)
UNF	Bowers, Jason	MASFMA	Written (PDF)
UNF	Hawkins, Giavante	MSATP	Oral + Written (PDF)
UNF	Iverson, Kelly Hughes	MSBA	Oral
UNF	O'Connell, William	MSBA Real Property Section Counsel	Written (PDF)
UNF	PLAXEN, BRUCE	Maryland Association for Justice	Oral
UNF	Falatko, Skip	Maryland Association of CPAs (MACPA)	Oral
UNF	Halpern, MB	Maryland Association of CPAs (MACPA)	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Oral + Written (PDF)
UNF	Courson, Nancy	Maryland Chamber of Commerce	Written (PDF)
UNF	Griffin, Andrewlobbyist	Maryland Chamber of Commerce	Oral + Written (PDF)
UNF	Seigler, Jane	Maryland Horse Council	Written (PDF)
UNF	Rohrer, Amylobbyist	Maryland Hotel Lodging Association	Oral
UNF	Glazer, Mark	Maryland Land Title Association	Written (PDF)

Showing 60 of 159

Organizations on record

AAA Mid-AtlanticUNF 1

ACLIUNF 1

AFSCME MarylandFWA 1

Allegany County Chamber of CommerceUNF 1

Alpha Veterinary CenterUNF 1

American Council of Engineering Companies of MarylandUNF 1

Apartment and Office Building AssociationUNF 1

Association of National AdvertisersUNF 1

Atwell LLCUNF 1

Audio-Video Group, LLCUNF 1

Auto Tag ConnectUNF 1

Bay Country Painters, Inc.UNF 1

Brooks Pierce LLP / Maryland-DC-Delaware Broadcasters AssociationUNF 1

Bryson F. Popham, P.A.UNF 1

C Clark ConsultingUNF 1

Cecil County GovernmentUNF 1

Cecil County GovtUNF 1

Central Maryland Chamber of CommerceUNF 1

Chesapeake Plantation Walking Horse ClubUNF 1

Clark Computer ServicesFAV 1

Compass AdvocacyUNF 1

Concerned CitizenUNF 1

Cowork FrederickUNF 1

DCM BioServicesUNF 1

Delmarva Chicken AssociationUNF 1

Dorchester Chamber of CommerceUNF 1

DW Tax Preparation LLCUNF 1

Eco AdventuresUNF 1

Exotic Pet Pals LLCUNF 1

Frederick County Chamber of CommerceUNF 1

Funk & Bolton, P.A.UNF 1

Gaithersburg-Germantown Chamber of CommerceUNF 1

Giovetti & Giovetti Certified Public AccountantsUNF 1

Greater Washington Board of TradeUNF 1

Greenbelt Business AllianceUNF 1

GSPACCUNF 1

Harford County MarylandUNF 1

Harris Makers LLCUNF 1

Hispanic Chamber of Commerce Prince George's CountyUNF 1

HobbyTownUNF 1

Hollenbeck Accounting & Tax ServicesUNF 1

http://www.chesapeakeholistic.comUNF 1

Image Creators Salon and SpaUNF 1

Island Tax and Accounting LLCUNF 1

John Heagy Remodeling, Restoration & ConstructionUNF 1

Kaiser PermanenteUNF 1

Lagari Government RelationsUNF 1

Liberty 24-7 Car WashUNF 1

Maryland Association for JusticeUNF 1

Maryland Association of CPAs (MACPA)UNF 2

Maryland Building Industry AssociationUNF 1

Maryland Center on Economic PolicyFWA 1

Maryland Chamber of CommerceUNF 2

Maryland Farm BureauINFO 1

Maryland Horse CouncilUNF 1

Maryland Hotel Lodging AssociationUNF 1

Maryland Land Title AssociationUNF 1

Maryland Motor Truck AssociationUNF 1

Maryland Motorcoach AssociationUNF 1

Maryland Multi-Housing AssocUNF 1

Maryland REALTORSUNF 1

Maryland Retailers AssociationUNF 1

Maryland State Bar AssociationUNF 3

Maryland State Education AssociationFWA 1

Maryland Veterinary Medical AssociationUNF 1

MASFMAUNF 1

Mid-Atlantic Carwash AssociationUNF 1

Montgomery County Chamber of CommerceUNF 1

MSATPUNF 1

MSBAUNF 1

MSBA Real Property Section CounselUNF 1

NAIOP MarylandUNF 1

NAMICUNF 1

Octavo DesignsUNF 1

Oham CorporationUNF 1

Prince George's Chamber of CommerceUNF 1

PrivateUNF 1

Public Sector Consulting GroupUNF 1

Rockville Chamber of Commerce, Inc.UNF 1

Same Day XpressUNF 1

Self; lifelong Maryland resident.UNF 1

Sisters of Mercy of the AmericasUNF 1

Souza LawUNF 1

State SenatorUNF 1

Steven D. Rinaldi, P.C.UNF 1

The Rasmussen Group LLCUNF 1

Tims TowingUNF 1

Town of EastonUNF 1

Towson Chamber of CommerceUNF 1

UPSUNF 1

Venable LLPUNF 1

Washington County Chamber of CommerceUNF 1

Wellness CenterUNF 1

Westminster Car Wash & DetailingUNF 1

Wicomico County, MarylandUNF 1

WMDA - service station, convenience stores and repair facilitiesUNF 1

Registered lobbyists who testified

UNFAli, RaginaAAA Mid-AtlanticRegistered for: AAA Club Alliance/AAA Mid-Atlantic

UNFWashington, RyanApartment and Office Building AssociationRegistered for: AOBA; National Apartment Association; Apartment & Office Building Association

UNFNelson, TimothyBrooks Pierce LLP / Maryland-DC-Delaware Broadcasters AssociationRegistered for: Maryland D.C. Delaware Broadcasters Association

UNFPopham, BrysonBryson F. Popham, P.A.Registered for: Agency Insurance Company of Maryland; Agency Services, Inc.; Army Alliance; Bryson F. Popham P.A.; Building Owners and Managers Association of Greater Baltimore (BOMA); CVS Health…

UNFBennett, TylerCompass AdvocacyRegistered for: AGC; American Fidelity; Bamboo Health; Brigit, Inc; CFG Health Network; Circular Action Alliance…

UNFMiddleton, GraysonDelmarva Chicken AssociationRegistered for: Delmarva Chicken Association

UNFCelentano, MatthewFunk & Bolton, P.A.Registered for: 38 Degrees North; Advanced Energy United; Alliance of Maryland Dental Plans; Allstate Insurance Company; America's Health Insurance Plans; American Council of Life Insurers…

UNFTaylor, AllisonKaiser PermanenteRegistered for: Kaiser Permanente

UNFSaab, SidLagari Government RelationsRegistered for: Chesapeake K9 Fund Inc; Urological Institute of Maryland/Triad Ambulatory Surgical Center; Maryland Esthetician Alliance; Clearway Pain Solutions; SPCA of Anne Arundel County…

UNFGraf, LoriMaryland Building Industry AssociationRegistered for: Maryland Building Industry Association

UNFGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…

UNFRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association

UNFCampion, LouisMaryland Motor Truck AssociationRegistered for: Maryland Motor Truck Association

UNFMay, LisaMaryland REALTORSRegistered for: Maryland REALTORS; Maryland Association of Realtors

UNFlocklair, caileyMaryland Retailers AssociationRegistered for: HPSO Investments LLC, T/A Riverboat on the Potomac; Maryland Retailers Alliance; Maryland Retailers Association

UNFKatana, ShaoliMaryland State Bar AssociationRegistered for: Maryland State Bar Association, Inc.

UNFLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce

UNFOverturf, MattNAMICRegistered for: National Association of Mutual Insurance Companies (NAMIC)

UNFRASMUSSEN, DENNISThe Rasmussen Group LLCRegistered for: Baltimore Children's Museum, Inc. dba Port Discovery Children's Museum; Chesapeake Renewable Energy, LLC; Chesapeake Ventures Development, LLC; Greater Ocean City Maryland Chamber of Commerce, Inc.; HarborRock Holdings, LLC; Maryland Mortgage Bankers & Brokers Association (MMBBA)…

UNFStierhoff, JohnVenable LLPRegistered for: Abbott Laboratories; Annie E. Casey Foundation, Inc., The; Arts for Learning Maryland; Baltimore Community Foundation; Baltimore Gas and Electric Company; Baltimore Museum of Art…

UNFBagwell, AshlieRegistered for: AbbVie Inc.; Aligned Data Centers; American Academy of Anesthesiology Assistants, Inc.; Atmosphere Data Centers LLC; Baltimore Civic Fund, Inc.; Beltway Fine Wine…

UNFBrocato, DeborahRegistered for: Maryland Right to Life, Inc.

UNFSnyder, RebeccaRegistered for: MD/DC Press Association

UNFThompson, LindsayRegistered for: Alliance to Prevent Legionnaire's Disease; American Farmland Trust; CropLife America; Delaware-Maryland Agribusiness Association; Denali Water Solutions; Horizon Farm Credit…

UNFdurkin, margaretRegistered for: TechNet

FWAGilmore, DeniseAFSCME MarylandRegistered for: AFSCME Maryland Council 3; AFSCME Council 3

FWAZwerling, SamanthaMaryland State Education AssociationRegistered for: Maryland State Education Association

INFOHough, TylerMaryland Farm BureauRegistered for: Maryland Farm Bureau