CivicKnodeCivicKnowA project of CivicKnode
Sign in

SB 1045

Did not advanceCrossfile HB 1554
Add to calendar

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.

AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.

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 (0)

MGA witness list
FAV 3FavorableFWA 1Favorable with amendmentsUNF 349UnfavorableINFO 6Information only
PositionWitnessOrganizationTestimony
FAVSmith, CarinSelf Direction FamilyOral
FAVSacks, DawnIndividualPosition only
FAVSenator Hettleman, Senator HettlemanlegislatorIndividualOral
UNFAudena, Bola100%Oral
UNFFurman, Brina1020 Productions, LLCWritten (PDF)
UNFAkers, AndrewACRE Graphics LLC dba Image360 DC-Silver SpringWritten (PDF)
UNFParts, ChrisAIA MarylandOral + Written (PDF)
UNFAntoine, LoraAbsolute StaffersOral
UNFWeadock, KyleAccess Nursing Services of Maryland, Inc.Written (PDF)
UNFMaud, StaceyAce Handyman Services Annapolis E Shore & Ocean CityWritten (PDF)
UNFDrabczyk, LindseyActive DayWritten (PDF)
UNFPortillo, AdaAda Portillo AgencyWritten (PDF)
UNFRachor, RandyAlbright Crumbacker Moul & Itell CPAsWritten (PDF)
UNFKraft, AndreaAllegany County Chamber of CommerceWritten (PDF)
UNFRector, ClarkAmerican Advertising FederationOral
UNFSellers, RonaldoAmerican Advertising Federation - BaltimoreWritten (PDF)
UNFSykes, SharonAmerican Hotel & Lodging AssociationOral + Written (PDF)
UNFEgan, NancylobbyistAmerican Property & Casualty Insurance AssociationOral + Written (PDF)
UNFMalara, TobyAmerican Staffing AssociationWritten (PDF)
UNFToadvine, LisaAndrew W. Booth & Associates Inc.Written (PDF)
UNFBurke, KatherineAnnapolis Collection GalleryWritten (PDF)
UNFGibson, LisaArlington WestWritten (PDF)
UNFKempson, MonicaAskey, Askey & Associates, CPA, LLCWritten (PDF)
UNFJackson, MarcuslobbyistAssociated Builders and ContractorsOral + Written (PDF)
UNFFrazier, TravisAssociation of National AdvertisersWritten (PDF)
UNFAtkinson, LesleyAtkinson & Mentzer LLCOral
UNFLogan, EmilyAutumn LakeWritten (PDF)
UNFOberly, FelishaAutumn Lake HealthcareWritten (PDF)
UNFSchwartz, MarkAutumn Lake HealthcareWritten (PDF)
UNFEvenson, PaulBCT Design GroupWritten (PDF)
UNFGehrman, RobertBCT Design GroupWritten (PDF)
UNFHoller, ChrisBCT Design GroupWritten (PDF)
UNFLeonard, AndrewBL Technical Services, Inc.Oral + Written (PDF)
UNFLongerbeam, MarkBME Systems Inc.Written (PDF)
UNFMatthews, ToddBailey & Glasser, LLPOral + Written (PDF)
UNFStokes, JacobBelay Technologies, Inc.Written (PDF)
UNFCullum, KellyBest Friends Fur EverWritten (PDF)
UNFStarke, JamesBest Western Plus BWI Airport - Arundel MillsOral
UNFGeis, AdrienneBithgroup TechnologiesWritten (PDF)
UNFSmith, AlexBlack Landscapers AllianceWritten (PDF)
UNFBrophy, EmilyBlue Vista Real Estate, LLCWritten (PDF)
UNFBrawner, JamesBrawner CompanyWritten (PDF)
UNFAnderson, PatriciaBrooke Grove Retirement Village CCRCPosition only
UNFNelson, TimothylobbyistBrooks Pierce LLP / Maryland-DC-Delaware Broadcasters AssociationOral + Written (PDF)
UNFPopham, BrysonlobbyistBryson F. Popham, P.A.Written (PDF)
UNFRoberson, JudyBusiness Insurance Solutions Inc.Written (PDF)
UNFStokes, MeganlobbyistCCIAOral
UNFMohn, HaroldCPA Firm Owner, Resident of Howard CountyOral
UNFManey, KathrynCalvert County Chamber of CommerceWritten (PDF)
UNFWADE, MELISSACape Ace HardwareOral
UNFklein, MilanaCaring Hands Adult Daycare of DundalkWritten (PDF)
UNFBlum, DannaCarroll County Chamber of CommerceWritten (PDF)
UNFSprague, StephenCarroll Tree Service, Inc.Oral + Written (PDF)
UNFGranger, CatarinaCat Granger PhotographyWritten (PDF)
UNFWorley, JessicaCecil County Chamber of CommerceWritten (PDF)
UNFClayborn, DewanCentral Maryland Chamber of CommerceWritten (PDF)
UNFCario, LeslieChesapeake Horticultural ServicesWritten (PDF)
UNFVeneziani, CourtneyChesapeake Shores Nursing CenterPosition only
UNFCHAPMAN, CHARLESChesco Remodeling LLCOral + Written (PDF)
UNFJones, SpencerChick & Ruth's DellyWritten (PDF)
Showing 60 of 359

Organizations on record

100%UNF 1
CCIAUNF 1
GSPACCUNF 1
MACPAUNF 3
MNLGAUNF 1
MSATPUNF 2
MSDAUNF 1
NAPEOUNF 1
NXT LLCUNF 1
PrivateUNF 1
RetiredUNF 1
RWLUNF 1
selfUNF 1
SonestaUNF 1
UPSUNF 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
UNFStokes, MeganCCIARegistered for: Computer & Communications Industry Association (CCIA)
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
UNFCutler, TravisMarriottRegistered for: Marriott International
UNFRichards, EvanMaryland Bankers AssociationRegistered for: Maryland Bankers Association
UNFGraf, LoriMaryland Building Industry AssociationRegistered for: Maryland Building Industry Association
UNFAllen, HannahMaryland Chamber of CommerceRegistered for: Maryland Chamber of Commerce
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
UNFHough, TylerMaryland Farm BureauRegistered for: Maryland Farm Bureau
UNFWhitaker, JakeMaryland Hospital AssociationRegistered for: Maryland Hospital Association
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
UNFMorgan, GregoryMaryland Society of Professional EngineersRegistered for: Maryland Society of Professional Engineers; Alliance Advisory, LLC
UNFSarkar, ShaoliMaryland State Bar AssociationRegistered for: Maryland State Bar Association, Inc.
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
UNFTodd, BrandonWashington GasRegistered for:
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
UNFHosford, PatrickRegistered for: Greater Baltimore Committee
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
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
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
UNFdurkin, margaretRegistered for: TechNet
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