Sales and Use Tax - Taxable Business Services - Alterations
Sponsor: Shelly Hettleman (District 11)Committee: Budget and TaxationSubject: Taxes - Sales and UseStatus: Hearing 3/12 at 3:00 p.m. (as of Dec 1, 2025)
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 if both the provider of the service and the buyer are business entities; and specifying the rate of the sales and use tax for certain labor and services.
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Testimony (0)
MGA witness listFAV 3FavorableFWA 1Favorable with amendmentsUNF 349UnfavorableINFO 6Information only
Showing 60 of 359
Organizations on record
100%UNF 1
Absolute StaffersUNF 1
Active DayUNF 1
Ada Portillo AgencyUNF 1
AIA MarylandUNF 1
Arlington WestUNF 1
Autumn LakeUNF 1
BCT Design GroupUNF 3
BME Systems Inc.UNF 1
Brawner CompanyUNF 1
Cape Ace HardwareUNF 1
CCIAUNF 1
Chick & Ruth's DellyUNF 1
Chosen FinancialUNF 1
Community Auto BodyUNF 1
Constellation EnergyUNF 1
Cornett HVACUNF 1
Cultivate + CraftUNF 1
CurlyRed Inc.UNF 1
D&S Green ServicesUNF 1
Darrin BenningUNF 1
DCM BioServicesUNF 1
Dembo JonesUNF 1
Denburg & Low, CPAsUNF 1
Diamond LabsUNF 1
Eileen Ramos, CPAUNF 1
ElementsCPAUNF 1
Ellin & TuckerUNF 1
Faw CassonUNF 1
FAW CASSON & CO LLPUNF 2
FiveL CompanyUNF 1
G H Nitzel, Inc.UNF 1
Gaver Farm, LLCUNF 1
GRF CPAs & AdvisorsUNF 1
GSPACCUNF 1
GSSHealthUNF 1
GWLM, LLPUNF 1
Home CentUNF 1
Hord Coplan MachtUNF 1
Howard Wollner, CPAUNF 1
impactHR, LLCUNF 1
Karen T Syrylo, CPAUNF 1
KatzAboschUNF 1
Kenneally & CoUNF 1
KMBrown BookkeepingUNF 1
Lanigan RyanUNF 1
Lanigan Ryan, P.C.UNF 1
Lanigan Ryan, PCUNF 1
LeadingAge MarylandUNF 1
LeanToo Consulting, LLCINFO 1
LifeSpan Network/CEOUNF 1
MACPAUNF 3
Maher's FloristUNF 1
Maid Healthy, Inc.UNF 1
MAM CPA, LLCUNF 1
MarriottUNF 1
Maryland Farm BureauUNF 1
Maryland ForestsUNF 1
Maryland REALTORSUNF 1
MEC Inc.UNF 1
Mind Over MachinesUNF 1
MNLGAUNF 1
Moshe Pelberg CPAUNF 1
MSATPUNF 2
MSDAUNF 1
NAIOP MarylandUNF 1
NAPEOUNF 1
Northrop GrummanUNF 1
NXT LLCUNF 1
Patient FirstUNF 1
Phillips SeafoodUNF 1
PrivateUNF 1
Quincy CFOUNF 1
RetiredUNF 1
RWLUNF 1
selfUNF 1
SonestaUNF 1
Sonny Peak CPA, LLCUNF 1
Sonny's TruckingUNF 1
Stagingbyrobert LLCUNF 1
Stellar iDea LabsUNF 1
Stewart AccountingUNF 1
TCecure, LLCUNF 1
Town of EastonUNF 1
Towson Turtle IncUNF 1
Tropix LaundromatUNF 1
True North CFO LLCUNF 1
Under Armour, Inc.UNF 1
Union Baptist ChurchUNF 1
UPSUNF 1
Voshells PharmacyUNF 1
Walmsley StrategiesUNF 1
Washington GasUNF 1
Winter GrowthUNF 1
Winter Growth, IncUNF 1
Wrench & Socket LLCUNF 1
Registered lobbyists who testified
UNFEgan, NancyAmerican Property & Casualty Insurance AssociationRegistered for: American Property Casualty Insurance Association
UNFJackson, MarcusAssociated Builders and ContractorsRegistered for: Associated Builders & Contractors
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…
UNFGraner, NicoleCommunity Behavioral Health Association of MarylandRegistered for: Community Behavioral Health Association of Maryland
UNFReynolds, PatrickCouncil On State TaxationRegistered for: AFT Maryland; AFT-Maryland; American Federation of Teachers - Maryland
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
UNFlocklair, caileyMaryland Retailers AssociationRegistered for: HPSO Investments LLC, T/A Riverboat on the Potomac; Maryland Retailers Alliance; Maryland Retailers Association
UNFMorgan, GregoryMaryland Society of Professional EngineersRegistered for: Maryland Society of Professional Engineers; Alliance Advisory, LLC
UNFLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce
UNFRotunno, GinaNational Association of Mutual Insurance CompaniesRegistered for: National Association of Mutual Insurance Companies (NAMIC)
UNFMason, MichaelProvidence Strategies LLCRegistered for: AIA Maryland; American Council of Engineering Companies/MD; Annapolis Maritime Museum & Park; Association of Independent Maryland and D.C. Schools; Experience Prince George's; Kaiser Permanente…
UNFPaddy, MichaelPublic Policy PartnersRegistered for: American Cancer Society Cancer Action Network; Campaign to Protect Patient Health d/b/a Value of Care Coalition; Chase Brexton Health System; Diabetes Patient Advocacy Coalition; Gaudenzia, Inc.; Gilead Sciences, Inc.…
UNFJohansen, MichaelRWLRegistered for: 1/ST Racing MD LLC; ASC Engineered Solutions; Access Holdings Management Company, LLC; Alterwood Health, Inc.; Ashley, Inc.; Baltimore Streetcar Museum…
UNFThompson, MelvinRestaurant Association of MarylandRegistered for: Restaurant Association of Maryland
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)…
UNFWalmsley, KeithWalmsley StrategiesRegistered for: Bank of America Corporation; CarMax, Inc.; Carfax, Inc.; Christiana Care; Consumer Data Industry Association; Fiserv…
UNFAnleu, BrianRegistered for: AOBA; Apartment & Office Building Association; National Apartment Association
UNFBereano, BruceRegistered for: 5400 Holiday Drive LLC; Anne Arundel County Fair; Aurora Technical Systems; BWI Airport Fire Rescue Local 1742; BWI Airport Professional Firefighters; BWI Taxi Management, Inc.…
UNFFiastro, JohnRegistered for: Amazon.com Services, LLC; Bayview Management LLC; Bricklayers and Allied Craftworkers Local 1 MD, VA & DC; Building Decarbonization Coalition; Carbon Solutions Group; Cybersecurity Association of Maryland, Inc.…
UNFGlassman, BarryRegistered for: AFT Maryland; Aligned Data Centers; Associated Builders & Contractors; Baltimore Industrial Group; Center for Ecosystem Recovery; Earth Funeral Group, Inc.…
UNFGreenfield, AaronRegistered for: BTS Bioenergy; Baltimore Area Council Boy Scouts of America, Inc.; Embassy of Japan; Ernst & Young, LLP; FEi Systems; Goodwill Industries of the Chesapeake…
UNFKauffman, DannaRegistered for: Amazon.com Services, LLC; American Association of Dental Boards c/o Commission on Dental Competency Assessments; Baltimore Gas and Electric Company; Behavioral Health System Baltimore; City of Rockville; Community Behavioral Health Association of Maryland…
UNFLininger, BrettRegistered for: Aflac (American Family Life Assurance Company); Amazon.com Services, LLC; American International Group; Boyd Gaming Corporation; Brookfield Power US Asset Management LLC; Centers for Better Insurance, LLC…
UNFMurray, RoryRegistered for: Alliance to Prevent Legionnaire's Disease; American Council of Engineering Companies/MD; Association of Independent Maryland and D.C. Schools; Chesapeake Watershed Restoration Professionals; Kaiser Permanente; Lightstar Renewables…
UNFRowland, JonathonRegistered for: Maryland Association of Nurse Anesthetists; Maryland Retailers Alliance; Pharmaceutical Care Management Association (PCMA); National Council of State Boards of Nursing (NCSBN); Associated Builders and Contractors Greater Baltimore; WIN Waste Innovations…
UNFThompson, LindsayRegistered for: Alliance to Prevent Legionnaire's Disease; American Farmland Trust; CropLife America; Delaware-Maryland Agribusiness Association; Denali Water Solutions; Horizon Farm Credit…
UNFWiggins, GrasonRegistered for: Maryland Chamber of Commerce; United Way of Central Maryland, Inc.; Madison Marquette Property Investments LLC; Maryland Automobile Insurance Fund; Family Tree, The; OVG Facilities…
FWAWeintraub, JasonRegistered for: AFSCME Council 3; Albertsons Companies, Inc.; American Property Casualty Insurance Association; COPT Defense Properties; CVS Health; CareFirst BlueCross BlueShield…
INFOSchumitz, KaliMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy
