HB0909 • 2026

Sales and Use Tax - Cut Flowers - Exemption

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Delegate Schmidt
Last action: 2026-02-05
Official status: In the House - Hearing 2/19 at 1:00 p.m.
Effective date: 2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Sales and Use Tax - Cut Flowers - Exemption

Providing an exemption from the sales and use tax for the sale of cut flowers by a farmer.

What This Bill Does

Providing an exemption from the sales and use tax for the sale of cut flowers by a farmer.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-02-05 House
First Reading Ways and Means
2026-02-05 House
Hearing 2/26 at 1:00 p.m.
2026-02-05 House
Hearing canceled
2026-02-05 House
Hearing 2/19 at 1:00 p.m.
Maryland General Assembly
Text - First - Sales and Use Tax - Cut Flowers - Exemption

Official Summary Text

Providing an exemption from the sales and use tax for the sale of cut flowers by a farmer.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0909*

HOUSE BILL 909
Q4 6lr2678
CF 6lr1819
By: Delegate Schmidt
Introduced and read first time: February 5, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Sales and Use Tax – Cut Flowers – Exemption 2

FOR the purpose of providing that the sales and use tax does not apply to the sale of cut 3
flowers by a farmer; and generally relating to a sales and use tax exemption for cut 4
flowers. 5

BY repealing and reenacting, with amendments, 6
Article – Tax – General 7
Section 11–201(b) 8
Annotated Code of Maryland 9
(2022 Replacement Volume and 2025 Supplement) 10

BY adding to 11
Article – Tax – General 12
Section 11–201(c) 13
Annotated Code of Maryland 14
(2022 Replacement Volume and 2025 Supplement) 15

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17

Article – Tax – General 18

11–201. 19

(b) Except for UNCUT AND LIVING flowers, sod, decorative trees and shrubs, and 20
any other product that usually is sold by a nursery or horticulturist, the sales and use tax 21
does not apply to a sale of an agricultural product by a farmer. 22

2 HOUSE BILL 909

(C) THE SALES AND USE TAX DOES NOT APPLY TO TH E SALE OF CUT 1
FLOWERS BY A FARMER. 2

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 3
1, 2026. 4