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PARRIS N. GLENDENING, Governor Ch. 237
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-211.
(b) The sales and use tax does not apply to a sale of:
(16) tangible personal property for installation in a motor vehicle:
(i) to provide access to the motor vehicle by a handicapped
individual; or
(ii) to permit a handicapped individual to operate the motor vehicle;
[or]
(17) a wig or hairpiece needed as a result of documented medical or
surgical treatment[.]; OR
(18) NICOTINE PATCHES, NICOTINE GUM, OR ANY. OTHER PRODUCT
INTENDED FOR USE AS AN AID IN TOBACCO USE CESSATION AND APPROVED BY THE
UNITED STATES FOOD AND DRUG ADMINISTRATION FOR THAT PURPOSE.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2000.
Approved May 11, 2000.
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CHAPTER 237
(House Bill 128)
AN ACT concerning
Sales and Use Tax - Tobacco Use Cessation Products
FOR the purpose of exempting from the sales and use tax the sale of certain products
intended for use as an aid in tobacco use cessation.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-211(b)(16) and (17)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
BY adding to
Article - Tax - General
Section 11-211(b)(18)
Annotated Code of Maryland
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- 1505 -
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