Bill Positions

Bill Number: SB 138

Bill Title: Sales and Use Tax - Computer Services

Bill Sponsor(s): Senator Brinkley, et al

Subject: Budget & Taxation

Committee: B&T

Bill Summary: This bill would repeal the sales tax on computer services.

History: The sales tax on computer services was enacted at the 2007 special session, effective 7/1/08.

Chamber Position: Support

Position Summary: The sales tax on computer services will impose a non-competitive tax on Maryland technology businesses that will damage a critical sector of Maryland's economy. If the tax is allowed to go into effect this July, Maryland businesses will source their technology acquisitions to other states and Maryland-based technology companies will locate to adjacent states that do not impose this tax. A sales tax on computer services will be very difficult to enforce, which is why several states have repealed the tax after failed efforts at enforcement.

Position Statement: Click here to download a pdf version of the Maryland Chamber's position statement.

Chamber Staff: Ron Wineholt

General Assembly: Click here to view the bill on the Maryland General Assembly's website.