Maryland Veto Overrides

Katherine Mullen
March 16, 2021

On February 12, the Maryland Legislature overrode the Governor’s veto of House Bills 932 and 732 of the 2020 legislative session. Under the Maryland constitution, this means that the laws take effect 30 days after the override, or on the date specified in the Bills, whichever is later. As a result, House Bills 932 and 732 become effective on March 14, 2021.

House Bill 932 updates the definition of “retail sale” to include sales of digital products to an end user. This adds Maryland to the large and growing number of states that include digital products among their taxable sales.

House Bill 732 imposes a 12% sales tax rate to electronic smoking devices. Electronic smoking devices include vaping liquid and component parts for the devices. Sales of vaping liquid that do not include an electronic smoking device, and are sold in a container holding 5ml or less of liquid are subject to 60% tax rate.

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Katherine Mullen

Katherine Mullen is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Katherine researches U.S. transaction tax. Katherine holds a B.A. in English Literature from McGill University, an M.S. in Library Science from Simmons College and a J.D. from Suffolk University School of Law. Katherine is a member of the Massachusetts Bar.
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