---
type: "Bill"
title: "Sales and Use Tax - Precious Metal Bullion or Coins - Exemption"
description: "Sales and Use Tax - Precious Metal Bullion or Coins - Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "SB 309"
citation: "Maryland SB 309 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Jennings", "Mautz", "McCray", "Ready", "Salling"]
version_count: 4
action_count: 20
vote_count: 3
first_action: "2026-01-21"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/bb8c8f94-908d-49ae-8661-0ed5427b9239"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0309?ys=2026RS"
source_hash: "7da98d295549db951047a2f3d7ac04f3ca6d4a57168693a74f77cf65ecb584f1"
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 309 (2026) — Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

## Version chain

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

1. **Chapter - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_730_sb0309e.pdf)
2. **Enrolled - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0309e.pdf)
3. **First - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0309f.pdf)
4. **Third - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0309t.pdf)

## Votes

- On Third Reading — **42–0** (pass) · upper
- On Third Reading (Amend) — **133–0** (pass) · lower
- Bill is on Third Reading for Final Passage. — **42–0** (pass) · upper

## Sponsors

- Bailey — primary (person)
- Jennings — primary (person)
- Mautz — primary (person)
- McCray — primary (person)
- Ready — primary (person)
- Salling — primary (person)

## Timeline

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

- **2026-01-21** First Reading Budget and Taxation `referral-committee`
- **2026-01-22** Hearing 1/28 at 1:00 p.m.
- **2026-03-16** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2026-03-16** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-16** Motion Special Order until 3/17 (Senator Mautz) Adopted
- **2026-03-19** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-19** Floor Amendment {
- **2026-03-19** Second Reading Passed with Amendments
- **2026-03-20** Third Reading Passed `passage`
- **2026-03-21** Referred Ways and Means `referral-committee`
- **2026-03-25** Hearing 4/02 at 1:00 p.m.
- **2026-04-09** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2026-04-09** Favorable with Amendments { `committee-passage-favorable`
- **2026-04-09** Motion Special Order until Later This Session (Delegate Grammer) Adopted
- **2026-04-09** Second Reading Passed with Amendments
- **2026-04-10** Third Reading Passed `passage`
- **2026-04-10** Senate Concurs House Amendments
- **2026-04-10** Third Reading Passed `passage`
- **2026-04-10** Passed Enrolled
- **2026-05-26** Approved by the Governor - Chapter 730 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bb8c8f94-908d-49ae-8661-0ed5427b9239`. Confidence: reported (aggregated from official Maryland legislature records).