---
type: "Bill"
title: "Sales and Use Tax - Declaration of Legislative Intent - Services"
description: "Sales and Use Tax - Declaration of Legislative Intent - Services"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2017"
identifier: "SB 235"
citation: "Maryland SB 235 (2017)"
classification: ["bill"]
subjects: ["Taxes - Sales and Use", "Comptroller", "Engineers", "Exemptions", "Private Detectives", "Safety", "Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Guzzone"]
version_count: 1
action_count: 15
vote_count: 2
first_action: "2017-01-20"
last_action: "2017-04-18"
source: "openstates"
source_identifier: "ocd-bill/816d29b1-acd8-4a44-a905-16d49f99b8ba"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB235&stab=01&pid=billpage&tab=subject3&ys=2017rs"
source_hash: "a242b04ab2f9e0ebf0cfbdb6aae17e1f196ffaf755cf5986221b0fec46567081"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 235 (2017) — Sales and Use Tax - Declaration of Legislative Intent - Services

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2017RS/bills/sb/sb0235f.pdf)

## Votes

- Third Reading — **126–0** (pass) · legislature
- Third Reading — **46–0** (pass) · legislature

## Sponsors

- Guzzone — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-20** First Reading Budget and Taxation `referral-committee`
- **2017-01-25** Hearing 2/08 at 1:00 p.m.
- **2017-03-13** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2017-03-14** Favorable with Amendments {249032/1 Report Adopted `committee-passage-favorable`
- **2017-03-14** Second Reading Passed with Amendments
- **2017-03-16** Third Reading Passed (46-0) `passage`
- **2017-03-16** First Reading Ways and Means `referral-committee`
- **2017-03-20** Hearing 3/29 at 1:00 p.m.
- **2017-04-10** Favorable Report by Ways and Means `committee-passage-favorable`
- **2017-04-10** Favorable Report Adopted `committee-passage-favorable`
- **2017-04-10** Second Reading Passed
- **2017-04-10** Special Order until next session (Delegate Kaiser) Adopted
- **2017-04-10** Third Reading Passed (126-0) `passage`
- **2017-04-10** Returned Passed
- **2017-04-18** Approved by the Governor - Chapter 230 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/816d29b1-acd8-4a44-a905-16d49f99b8ba`. Confidence: reported (aggregated from official Maryland legislature records).