---
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: "SB 723"
citation: "Maryland SB 723 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Guzzone", "King"]
version_count: 3
action_count: 20
vote_count: 2
first_action: "2022-02-07"
last_action: "2022-05-29"
source: "openstates"
source_identifier: "ocd-bill/a24faaf8-f72a-4305-85e8-340dd862441a"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0723?ys=2022RS&search=True"
source_hash: "eae45033bcc8c2864e8f5d26256498d6ae7e9d9b2727d740ad5704fb445c9a2b"
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 723 (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_535_sb0723t.pdf)
2. **First - Sales and Use Tax - Digital Product - Definition** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0723f.pdf)
3. **Third - Sales and Use Tax - Digital Product - Definition** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0723t.pdf)

## Votes

- On Third Reading — **46–0** (pass) · upper
- On Third Reading — **127–1** (pass) · lower

## Sponsors

- Guzzone — primary (person)
- King — primary (person)

## Timeline

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

- **2022-02-07** First Reading Budget and Taxation `referral-committee`
- **2022-02-10** Hearing 3/08 at 1:00 p.m.
- **2022-03-01** Hearing canceled
- **2022-03-01** Hearing 3/09 at 1:00 p.m.
- **2022-03-08** Hearing canceled
- **2022-03-08** Hearing 3/09 at 2:00 p.m.
- **2022-03-16** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-16** Favorable `committee-passage-favorable`
- **2022-03-16** Motion Special Order until 3/17 (Senator Simonaire) Adopted
- **2022-03-17** Favorable Adopted `committee-passage-favorable`
- **2022-03-17** Second Reading Passed
- **2022-03-18** Third Reading Passed `passage`
- **2022-03-18** Referred Ways and Means `referral-committee`
- **2022-03-19** Hearing 3/30 at 1:00 p.m.
- **2022-03-22** Hearing canceled
- **2022-04-07** Favorable Report by Ways and Means `committee-passage-favorable`
- **2022-04-08** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2022-04-11** Third Reading Passed `passage`
- **2022-04-11** Returned Passed
- **2022-05-29** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 535 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a24faaf8-f72a-4305-85e8-340dd862441a`. Confidence: reported (aggregated from official Maryland legislature records).