# Maryland SB 0309: Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

Maryland SB 0309, Sales and Use Tax - Precious Metal Bullion or Coins - Exemption, is a 2026 Regular Session Senate bill sponsored by J.B. Jennings (Republican); status signed, last action 2026-05-26 (Approved by the Governor - Chapter 730); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/MD-SB0309-2026RS
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0309
- State: Maryland
- Session: 2026 Regular Session
- Title: Sales and Use Tax - Precious Metal Bullion or Coins - Exemption
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-21
- Last action: 2026-05-26, Approved by the Governor - Chapter 730
- Sponsor: J.B. Jennings (Republican)
- Cosponsors: 5
- Subjects: Taxes - Sales and Use, Exemptions, Precious Metals and Stones, Prices -see also- Consumer Price Index, Sales and Use Tax
- Touches household money: yes
- Roll calls: 3 (217 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Maryland ends sales tax on bullion: benefit, low. Beginning July 1, 2026, sales of qualifying precious metal bullion or coins are exempt from Maryland sales and use tax. The item must be refined metal whose value is mainly its metal content, or coins or monetized bullion made from precious metals used as money in the U.S. or abroad. Jewelry and wo…

## Sponsors and cosponsors

- Sponsor: J.B. Jennings (Republican), Senate
- Cosponsor: Jack Bailey (Republican), Senate
- Cosponsor: Johnny Mautz (Republican), Senate
- Cosponsor: Cory V. McCray (Democratic), Senate
- Cosponsor: Justin Ready (Republican), Senate
- Cosponsor: Johnny Ray Salling (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-10 | House | Third Reading Passed | pass | 133 | 0 | 6 |
| 2026-04-10 | Senate | Third Reading Passed | pass | 42 | 0 | 2 |
| 2026-03-20 | Senate | Third Reading Passed | pass | 42 | 0 | 1 |

## Actions (20)

- 2026-05-26: Approved by the Governor - Chapter 730
- 2026-04-10: Passed Enrolled (Senate)
- 2026-04-10: Third Reading Passed (42-0) (Senate)
- 2026-04-10: Senate Concurs House Amendments (Senate)
- 2026-04-10: Third Reading Passed (133-0) (House)
- 2026-04-09: Second Reading Passed with Amendments (House)
- 2026-04-09: Motion Special Order until Later This Session (Delegate Grammer) Adopted (House)
- 2026-04-09: Favorable with Amendments {133321/1 Adopted (House)
- 2026-04-09: Favorable with Amendments Report by Ways and Means (House)
- 2026-03-25: Hearing 4/02 at 1:00 p.m. (House)
- 2026-03-21: Referred Ways and Means (House)
- 2026-03-20: Third Reading Passed (42-0) (Senate)
- 2026-03-19: Second Reading Passed with Amendments (Senate)
- 2026-03-19: Floor Amendment {773626/1 (Senator Mautz) Adopted (Senate)
- 2026-03-19: Favorable with Amendments {433028/1 Adopted (Senate)
- 2026-03-16: Motion Special Order until 3/17 (Senator Mautz) Adopted (Senate)
- 2026-03-16: Favorable with Amendments {433028/1 (Senate)
- 2026-03-16: Favorable with Amendments Report by Budget and Taxation (Senate)
- 2026-01-22: Hearing 1/28 at 1:00 p.m. (Senate)
- 2026-01-21: First Reading Budget and Taxation (Senate)

## Bill text

- Enacted, 2026-05-26: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_730_sb0309e.pdf)
- Enrolled, 2026-04-10: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0309e.pdf)
- Third Reading, 2026-03-19: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0309t.pdf)
- First Reading, 2026-01-21: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0309f.pdf)

## Related bills

- SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law)
- SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law)
- SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law)
- SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law)
- SB 0016: Child Support - Earnings Withholdings Limits (became law)
- HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_730_sb0309e.pdf)
- [Enrolled (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0309e.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0309t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0309f.pdf)

## Related
- [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS)
- [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS)
- [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS)
- [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS)
- [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS)
- [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
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Source: PRIA, https://policyrisk.com/state-bill/MD-SB0309-2026RS (as of 2026-10-11).