SB 460 creates a new sales and use tax exemption for the sale of cut flowers in Maryland. Under current law, the sales and use tax generally does not apply to certain agricultural products sold by a farmer, with specific references to uncut and living flowers and other nursery or horticultural products. This bill adds a separate provision stating that the sales and use tax does not apply to cut flowers.
The bill is a targeted tax preference for florists, flower growers, and retailers selling cut flowers, and it would reduce the tax burden on those transactions beginning July 1, 2025. By amending the Tax-General Article, it changes Maryland sales tax law to expressly exempt cut flowers from taxation, rather than leaving them to be taxed under the general sales and use tax rules.
Impact
SB 460 would amend Section 11-201 of the Tax-General Article of the Annotated Code of Maryland to add cut flowers to the list of sales exempt from the sales and use tax. The practical effect is to remove state sales tax from retail sales of cut flowers, affecting florists, floral wholesalers, growers, and consumers purchasing bouquets or similar floral products. The bill would take effect July 1, 2025, and would likely reduce state sales tax revenue modestly from these sales.
Sentiment
The available record shows no committee transcript, vote tally, or recorded opposition, so there is no direct evidence of debate or controversy in the materials provided. Based on the bill’s narrow scope and straightforward tax exemption, the measure appears to be a relatively low-conflict proposal focused on a specific agricultural and retail sector. The absence of recorded votes or discussion suggests sentiment cannot be firmly assessed from the provided context.
Contention
No specific points of contention are documented in the provided materials. Potential issues, if raised in committee or floor debate, would likely center on whether cut flowers should be treated like other exempt agricultural products, the revenue impact of creating another sales tax exemption, and whether the exemption should apply broadly to all cut-flower sales or only to sales by farmers and related producers. However, none of these concerns are reflected in the supplied transcripts or voting history.