SB0009 • 2026

Sales and Use Tax - Tax-Free Day - Veterans' Day

Budget Taxes

Passed Legislature

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

Sponsor: Senators Brooks , Carozza , Corderman , Gile , Hester , McKay , Ready , Salling , Augustine , Bailey , Guzzone , Hettleman , Jennings , King , Lewis Young , McCray , Rosapepe , Zucker , and Simonaire
Last action: 2026-03-16
Official status: In the House - Hearing 3/24 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 - Tax-Free Day - Veterans' Day

Establishing, beginning in calendar year 2026, November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; and requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption.

What This Bill Does

Establishing, beginning in calendar year 2026, November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; and requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption.

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

453720/1

None

Favorable with Amendments { 453720/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 9 (First Reading File Bill) On page 1, in the sponsor line, strike “ and Salling” and substitute “ Salling, Augustine, Bailey, Guzzone, Hettleman, Jennings, King, Lewis Young, McCray, Rosapepe, and Zucker”.

AMENDMENT TO SENATE BILL 9 (First Reading File Bill) On page 1, in the sponsor line, strike “ and Salling” and substitute “ Salling, Augustine, Bailey, Guzzone, Hettleman, Jennings, King, Lewis Young, McCray, Rosapepe, and Zucker”.
SB0009/453720/1 BY: Budget and Taxation Committee

583024/1

None • Senator Simonaire

Floor Amendment { 583024/1 (Senator Simonaire) Adopted

Plain English: AMENDMENTS TO SENATE BILL 9, AS AMENDED (First Reading File Bill) AMENDMENT NO.

AMENDMENTS TO SENATE BILL 9, AS AMENDED (First Reading File Bill) AMENDMENT NO.
1 In line 3 of the Budget and Taxation Committee Amendment (SB0009/453720/1), strike “and Zucker” and substitute “Zucker, and Simonaire”.
AMENDMENT NO.
2 On page 2 of the bill, in line 9, strike “ DRIVER’S LICENSE OR” and substitute a comma; and in line 10, after “CARD” insert “OR LICENSE”.

Bill History

2026-03-16 House
Hearing 3/24 at 1:00 p.m.
2026-03-02 Senate
Favorable with Amendments Report by Budget and Taxation
2026-02-25 House
Referred Ways and Means
2026-02-22 Senate
Third Reading Passed (43-0)
2026-02-20 Senate
Favorable with Amendments { 453720/1 Adopted
2026-02-20 Senate
Floor Amendment { 583024/1 (Senator Simonaire) Adopted
2026-02-20 Senate
Second Reading Passed with Amendments
2026-01-15 Senate
Hearing 1/21 at 10:00 a.m.
2026-01-14 Senate
First Reading Budget and Taxation
2025-09-10 Senate
Pre-filed
Maryland General Assembly
Text - First - Sales and Use Tax - Tax-Free Day - Veterans' Day
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Sales and Use Tax - Tax-Free Day - Veterans' Day

Official Summary Text

Establishing, beginning in calendar year 2026, November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; and requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption.

Current Bill Text

Read the full stored bill text

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.
*sb0009*

SENATE BILL 9
Q4 6lr0817
SB 528/25 – B&T (PRE–FILED) CF HB 139
By: Senators Brooks, Carozza, Corderman, Gile, Hester, McKay, Ready, and
Salling Salling, Augustine, Bailey, Guzzone, Hettleman, Jennings, King,
Lewis Young, McCray, Rosapepe, and Zucker Zucker, and Simonaire
Requested: September 10, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted with floor amendments
Read second time: February 20, 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 SENATE BILL 9

(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, BEGINNING 1
IN CALENDAR YEAR 2026, NOVEMBER 11 SHALL BE A TAX–FREE DAY IN MARYLAND 2
DURING WHICH THE SALES AND USE TAX DOES NOT APPLY TO A SALE TO A VETERAN 3
IF THE TAXABLE PRICE OF THE ITEM FOR SALE IS LESS THAN $2,000. 4

(B) THE COMPTROLLER, IN THE COMPTROLLER’S SOLE DISCRETION, MAY 5
SUSPEND THE TAX –FREE DAY ESTABLISHED UNDER SUBSECTION (A) OF THIS 6
SECTION. 7

(C) TO QUALIFY FOR THE EX EMPTION UNDER SUBSEC TION (A) OF THIS 8
SECTION, AN INDIVIDUAL: 9

(1) SHALL PROVIDE TO THE VENDOR EVIDENCE OF ELIGIBILITY FOR 10
THE EXEMPTION; AND 11

(2) MAY ESTABLISH THAT T HE INDIVIDUAL IS A V ETERAN BY 12
PRODUCING A VALID DRIVER’S LICENSE OR, GOVERNMENT–ISSUED IDENTIFICATION 13
CARD OR LICENSE THAT INCLUDES A NOTATION INDICATING THAT THE INDIVIDUAL 14
IS A VETERAN. 15

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 16
1, 2026. 17

Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.