---
type: "Bill"
title: "Sales and Use Tax - Medical Devices and Products - Exemption"
description: "Sales and Use Tax - Medical Devices and Products - Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "SB 488"
citation: "Maryland SB 488 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Corderman", "Elfreth", "Griffith", "Guzzone", "Jackson", "Kelley", "King", "Lam", "Sydnor", "Washington", "Zucker"]
version_count: 3
action_count: 15
vote_count: 2
first_action: "2022-01-27"
last_action: "2022-04-01"
source: "openstates"
source_identifier: "ocd-bill/3c4855ae-89e0-45a6-8de7-a1c2247ff2d9"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0488?ys=2022RS&search=True"
source_hash: "f9ed874e2bdb07fbf8ccb8f74ecb507337ec8ea5961198a4d3035b393a5d134c"
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 488 (2022) — Sales and Use Tax - Medical Devices and Products - Exemption

## Version chain

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

1. **Chapter - Sales and Use Tax - Medical Devices and Products - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_14_sb0488t.pdf)
2. **First - Sales and Use Tax - Medical Devices - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0488f.pdf)
3. **Third - Sales and Use Tax - Medical Devices and Products - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0488t.pdf)

## Votes

- On Third Reading — **41–0** (pass) · upper
- On Third Reading — **132–0** (pass) · lower

## Sponsors

- Corderman — primary (person)
- Elfreth — primary (person)
- Griffith — primary (person)
- Guzzone — primary (person)
- Jackson — primary (person)
- Kelley — primary (person)
- King — primary (person)
- Lam — primary (person)
- Sydnor — primary (person)
- Washington — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2022-01-27** First Reading Budget and Taxation `referral-committee`
- **2022-01-27** Hearing 2/15 at 1:00 p.m.
- **2022-02-10** Hearing canceled
- **2022-02-10** Hearing 2/15 at 1:30 p.m.
- **2022-03-28** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-28** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-28** Second Reading Passed with Amendments
- **2022-03-29** Third Reading Passed `passage`
- **2022-03-29** Referred Rules and Executive Nominations `referral-committee`
- **2022-03-29** Rereferred to Ways and Means
- **2022-03-30** Favorable Report by Ways and Means `committee-passage-favorable`
- **2022-03-30** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2022-03-31** Third Reading Passed `passage`
- **2022-03-31** Returned Passed
- **2022-04-01** Approved by the Governor - Chapter 14 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3c4855ae-89e0-45a6-8de7-a1c2247ff2d9`. Confidence: reported (aggregated from official Maryland legislature records).