---
type: "Bill"
title: "Sales and Use Tax – Digital Product – Definition"
description: "Sales and Use Tax – Digital Product – Definition"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "HB 791"
citation: "Maryland HB 791 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Luedtke"]
version_count: 3
action_count: 12
vote_count: 1
first_action: "2022-02-03"
last_action: "2022-05-29"
source: "openstates"
source_identifier: "ocd-bill/73bfbbcb-982c-4821-b28b-67b4f6b7ffc5"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0791?ys=2022RS&search=True"
source_hash: "ffeda984903c2a1082cb493f4b2a7fcdda5db9347a4ecf733bd71dcbed4446b0"
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 HB 791 (2022) — Sales and Use Tax – Digital Product – Definition

## Version chain

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

1. **Chapter - Sales and Use Tax – Digital Product – Definition** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_534_hb0791t.pdf)
2. **First - Sales and Use Tax – Digital Product – Definition** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0791f.pdf)
3. **Third - Sales and Use Tax – Digital Product – Definition** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0791t.pdf)

## Votes

- On Third Reading — **136–1** (pass) · lower

## Sponsors

- Luedtke — primary (person)

## Timeline

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

- **2022-02-03** First Reading Ways and Means `referral-committee`
- **2022-02-03** Hearing 2/23 at 1:00 p.m.
- **2022-03-07** Favorable Report by Ways and Means `committee-passage-favorable`
- **2022-03-08** Favorable Adopted `committee-passage-favorable`
- **2022-03-08** Second Reading Passed
- **2022-03-10** Third Reading Passed `passage`
- **2022-03-11** Referred Budget and Taxation `referral-committee`
- **2022-04-04** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2022-04-04** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2022-04-06** Third Reading Passed `passage`
- **2022-04-07** Returned Passed
- **2022-05-29** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 534 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/73bfbbcb-982c-4821-b28b-67b4f6b7ffc5`. Confidence: reported (aggregated from official Maryland legislature records).