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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0139*
HOUSE BILL 139
Q4 6lr0981
HB 34/25 – W&M (PRE–FILED) CF SB 9
By: Delegate Rogers Delegates Rogers, Addison, Buckel, Coley, Griffith, Hartman,
Hornberger, R. Long, Miller, Mireku–North, Pasteur, Patterson, Roberson,
Vogel, Wims, and Young
Requested: September 25, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 6, 2026
CHAPTER ______
AN ACT concerning 1
Sales and Use Tax – Tax–Free Day – Veterans’ Day 2
FOR the purpose of establishing a tax–free day each year during which an exemption from 3
the sales and use tax is provided for sales to certain veterans if the taxable price of 4
the item for sale is less than a certain amount; authorizing the Comptroller, in the 5
Comptroller’s sole discretion, to suspend the tax –free day; requiring an individual, 6
in order to qualify for the exemption, to provide to the vendor evidence of eligibility 7
for the exemption; and generally relating to a sales and use tax exemption for 8
veterans. 9
BY adding to 10
Article – Tax – General 11
Section 11–247 12
Annotated Code of Maryland 13
(2022 Replacement Volume and 2025 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
11–247. 18
2 HOUSE BILL 139
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, BEGINNING 1
BEGINNING IN CALENDAR YEAR 2026, NOVEMBER 11 SHALL BE A TAX–FREE DAY IN 2
MARYLAND DURING WHICH THE SALES AND USE TAX DOES NOT APPLY TO A SALE TO 3
A VETERAN IF THE TAXABLE PRICE OF THE ITEM FOR SALE IS LESS THAN $2,000 4
$250. 5
(B) THE COMPTROLLER, IN THE COMPTROLLER’S SOLE DISCRETION, MAY 6
SUSPEND THE TAX –FREE DAY ESTABLISHED UNDER SUBSECTION (A) OF THIS 7
SECTION. 8
(C) TO QUALIFY FOR THE EX EMPTION UNDER SUBSECTION (A) OF THIS 9
SECTION, AN INDIVIDUAL: 10
(1) SHALL PROVIDE TO THE VENDOR EVIDENCE OF ELIGIBILITY FOR 11
THE EXEMPTION; AND 12
(2) MAY ESTABLISH THAT T HE INDIVIDUAL IS A V ETERAN BY 13
PRODUCING A VALID DRIVER’S LICENSE OR, GOVERNMENT–ISSUED IDENTIFICATION 14
CARD OR LICENSE THAT INCLUDES A NOTATION INDICATING THAT THE INDIVIDUAL 15
IS A VETERAN. 16
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
1, 2026. 18
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.