---
type: "Bill"
title: "Sales and Use Tax - Taxable Services - Telephone Answering Service"
description: "Sales and Use Tax - Taxable Services - Telephone Answering Service"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2019"
identifier: "SB 945"
citation: "Maryland SB 945 (2019)"
classification: ["bill"]
subjects: ["Taxes - Sales and Use", "Emergency Bills", "Sales and Use Tax", "Telecommunications and Information Technology", "Telephones"]
status: "enacted"
primary_sponsors: ["Kramer"]
version_count: 1
action_count: 16
vote_count: 2
first_action: "2019-02-15"
last_action: "2019-04-30"
source: "openstates"
source_identifier: "ocd-bill/e96665f8-4d9e-4c2e-8d33-7e63bbdf4286"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB945&stab=01&pid=billpage&tab=subject3&ys=2019rs"
source_hash: "81556a3fdcb638eec4b4ed6083f7b7e581db75302f75672c8bbbe005dc760e91"
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 945 (2019) — Sales and Use Tax - Taxable Services - Telephone Answering Service

## 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/2019RS/bills/sb/sb0945f.pdf)

## Votes

- On Third Reading — **43–0** (pass) · upper
- On Third Reading — **133–0** (pass) · lower

## Sponsors

- Kramer — primary (person)

## Timeline

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

- **2019-02-15** First Reading Senate Rules `referral-committee`
- **2019-02-21** Rereferred to Budget and Taxation
- **2019-02-22** Hearing 3/13 at 1:00 p.m.
- **2019-03-28** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2019-03-28** Favorable Report Adopted `committee-passage-favorable`
- **2019-03-28** Second Reading Passed
- **2019-03-29** Third Reading Passed (43-0) `passage`
- **2019-04-01** First Reading House Rules and Executive Nominations `referral-committee`
- **2019-04-01** Rereferred to Ways and Means
- **2019-04-02** Hearing 4/04 at 1:00 p.m.
- **2019-04-05** Favorable Report by Ways and Means `committee-passage-favorable`
- **2019-04-05** Favorable Report Adopted `committee-passage-favorable`
- **2019-04-05** Second Reading Passed
- **2019-04-05** Third Reading Passed (133-0) `passage`
- **2019-04-08** Returned Passed
- **2019-04-30** Approved by the Governor - Chapter 292 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e96665f8-4d9e-4c2e-8d33-7e63bbdf4286`. Confidence: reported (aggregated from official Maryland legislature records).