Bill
SB 1045
AN ACT RELATING TO TAXATION -- BUSINESS CORPORATION TAX
2025 Regular Session
Introduced by Pete Appollonio and 9 co-sponsors
Expands Maryland sales tax to 2.5% on select B2B services (NAICS-based) when both parties are businesses; effective July 1, 2025, increasing state revenue and compliance costs.
06/03/2025 Committee recommended measure be held for further study