---
type: "Bill"
title: "Sales and Use Tax - Aircraft Parts and Equipment - Exemption"
description: "Sales and Use Tax - Aircraft Parts and Equipment - Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2020"
identifier: "SB 121"
citation: "Maryland SB 121 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Carozza", "Eckardt", "Edwards", "Elfreth", "King", "Peters", "Salling", "Serafini", "Zucker"]
version_count: 3
action_count: 16
vote_count: 2
first_action: "2019-08-05"
last_action: "2020-05-08"
source: "openstates"
source_identifier: "ocd-bill/92ecc3ea-4245-43c1-95c5-dc4913bb33d3"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0121?ys=2020RS&search=True"
source_hash: "3027a2053870c57b45bef9b04cc04270bd856d7d7e179eb57b659efe7f5872f6"
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 121 (2020) — Sales and Use Tax - Aircraft Parts and Equipment - Exemption

## Version chain

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

1. **Chapter - Sales and Use Tax - Aircraft Parts and Equipment - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/Chapters_noln/CH_638_sb0121t.pdf)
2. **First - Sales and Use Tax - Aircraft Parts and Equipment - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0121f.pdf)
3. **Third - Sales and Use Tax - Aircraft Parts and Equipment - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0121t.pdf)

## Votes

- On Third Reading — **121–11** (pass) · lower
- On Third Reading — **43–0** (pass) · upper

## Sponsors

- Carozza — primary (person)
- Eckardt — primary (person)
- Edwards — primary (person)
- Elfreth — primary (person)
- King — primary (person)
- Peters — primary (person)
- Salling — primary (person)
- Serafini — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2019-08-05** Pre-filed `introduction`
- **2020-01-08** First Reading Budget and Taxation `referral-committee`
- **2020-01-06** Hearing 1/15 at 1:00 p.m.
- **2020-01-16** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2020-01-17** Favorable with Amendments { `committee-passage-favorable`
- **2020-01-17** Floor Amendment {
- **2020-01-17** Second Reading Passed with Amendments
- **2020-01-21** Third Reading Passed `passage`
- **2020-01-22** Referred Ways and Means `referral-committee`
- **2020-02-25** Hearing 3/19 at 1:00 p.m.
- **2020-03-16** Hearing canceled
- **2020-03-17** Favorable Report by Ways and Means `committee-passage-favorable`
- **2020-03-17** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2020-03-18** Third Reading Passed `passage`
- **2020-03-18** Returned Passed
- **2020-05-08** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 638 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/92ecc3ea-4245-43c1-95c5-dc4913bb33d3`. Confidence: reported (aggregated from official Maryland legislature records).