# Maryland SB 1045: Sales and Use Tax - Taxable Business Services - Alterations

Maryland SB 1045, Sales and Use Tax - Taxable Business Services - Alterations, is a 2025 Regular Session Senate bill sponsored by Shelly Hettleman (Democratic); status failed, last action 2025-03-06 (Hearing 3/12 at 3:00 p.m.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/MD-SB1045-2025RS
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 1045
- State: Maryland
- Session: 2025 Regular Session
- Title: Sales and Use Tax - Taxable Business Services - Alterations
- Status: failed
- Chamber: Senate
- Introduced: 2025-03-03
- Last action: 2025-03-06, Hearing 3/12 at 3:00 p.m.
- Sponsor: Shelly Hettleman (Democratic)
- Cosponsors: 0
- Subjects: Taxes - Sales and Use, Accountants, Advertising, Appraisals, Art, Music, and Cultural Affairs -see also- EthAff; Mus; etc, Building Maintenance and Repair, Commerce and Business -see also- ElectrComm; ForeignTr; etc., Contractors -see also- Construct; Electricians; etc., Data -see also- Census; Demographics, Goods and Services -see also- Retail Sales; TermnSvc; TrfGds, Industry and Technology, Landscape Architects, Lobbying, Motor Vehicle Repair, Parking, Photography, Prices -see also- Consumer Price Index, Sales and Use Tax, Sports and Recreation, Tax Preparers, Telecommunications and Information Technology, Work, Labor, and Employment -see also- JobTrn; Leave; etc.
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Shelly Hettleman (Democratic), Senate

## Actions (3)

- 2025-03-06: Hearing 3/12 at 3:00 p.m. (Senate)
- 2025-03-06: Rereferred to Budget and Taxation (Senate)
- 2025-03-03: First Reading Senate Rules (Senate)

## Bill text

- First Reading, 2025-03-03: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb1045f.pdf)

## Related bills

- SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions (vetoed)
- HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination Review Process (vetoed)
- HB 0384: Maryland Disability Service Animal Program - Established (vetoed)
- SB 0157: Maryland Disability Service Animal Program - Established (vetoed)
- HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization (became law)
- HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard (signed)

## Sources
- [First Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb1045f.pdf)

## Related
- [SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions](https://policyrisk.com/state-bill/MD-SB0227-2025RS)
- [HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination…](https://policyrisk.com/state-bill/MD-HB0482-2025RS)
- [HB 0384: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-HB0384-2025RS)
- [SB 0157: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-SB0157-2025RS)
- [HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization](https://policyrisk.com/state-bill/MD-HB1294-2025RS)
- [HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard](https://policyrisk.com/state-bill/MD-HB0228-2025RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MD-SB1045-2025RS (as of 2026-10-17).