{ "@context": "https://schema.org", "@type": "WebPage", "headline": "Maryland Alarm & Security Licensing Law", "description": "Complete text of Maryland alarm & security licensing law statutes \u2014 Maryland Code.", "url": "https://marylandcontractorauthority.com/maryland-alarm-security-licensing-law", "inLanguage": "en-US", "publisher": { "@type": "Organization", "name": "Maryland Contractor Authority", "url": "https://marylandcontractorauthority.com" }, "lastReviewed": "2026-04-07", "creativeWorkStatus": "Published", "isPartOf": { "@type": "WebSite", "name": "National Contractor Authority", "url": "https://nationalcontractorauthority.com" } }

Maryland Alarm & Security Licensing Law

Maryland Code · 24 sections

The following is the full text of Maryland’s alarm & security licensing law statutes as published in the Maryland Code. For the official version, see the Maryland Legislature.


Md. Code, Bus. Occ. & Prof. GBO 13-101

§13–101.

(a)    In this title the following words have the meanings indicated.

(b)    “Central Repository” means the Criminal Justice Information System Central Repository of the Department of Public Safety and Correctional Services.

(c)    “Certification card” means a card issued by the Secretary under § 13-406 of this title to an individual certified as a private detective.

(d)    “Firm” means a partnership or corporation.

(e)    “Firm member” means a partner of a partnership or an officer or director of a corporation.

(f)    “License” means, unless the context requires otherwise, a license issued by the Secretary to conduct a business to provide private detective services.

(g)    “Licensed private detective agency” means, unless the context requires otherwise, a person who is licensed by the Secretary to conduct a business that provides private detective services.

(h)    “Private detective” means an individual who personally provides private detective services.

(i)    “Private detective agency” means a person who conducts a business that provides private detective services.

(j)    (1)    “Provide private detective services” means to provide, for compensation, the service of:

        (i)    conducting an investigation that concerns:

            1.    a crime or wrong committed, assumed to have been committed, or threatened to be committed;

            2.    the identity, habits, conduct, movement, location, affiliations, associations, transactions, reputation, or character of any person;

            3.    the credibility of a witness or of any other individual;

            4.    the location of a missing individual;

            5.    the location or recovery of lost or stolen property;

            6.    the origin or cause of or responsibility for:

            A.    a fire;

            B.    an accident;

            C.    any damage to or loss of property; or

            D.    an injury to an individual;

            7.    the affiliation, connection, or relation of any person with an organization or other person; or

            8.    the activities, conduct, efficiency, loyalty, or honesty of any employee, agent, contractor, or subcontractor;

        (ii)    securing evidence for use before any investigating committee, board of award, or board of arbitration or for use in the trial of any civil or criminal cause;

        (iii)    nonuniformed personal protection; or

        (iv)    conducting an investigation to locate or apprehend a fugitive from justice, unless the person:

            1.    conducting the investigation is a property bail bondsman or licensed by the Insurance Commissioner of the State or a similar licensing body of another state as a bail bondsman;

            2.    is an employee of a property bail bondsman or a licensed bail bondsman for the purpose of locating or apprehending fugitives from justice; or

            3.    is authorized as an agent by a property bail bondsman or licensed bail bondsman in advance of the apprehension of a fugitive from justice.

    (2)    “Provide private detective services” does not include:

        (i)    performing any activity of a person who is engaged exclusively in the business of making investigations and reports that relate to the financial standing, creditworthiness, or financial responsibility of any person;

        (ii)    performing any activity of a person who is engaged exclusively in the business of making a report for an insurance or credit purpose, except if the making of the report involves an investigation or surveillance of a sort normally performed by a person who otherwise is subject to this title;

        (iii)    monitoring an electronically controlled burglar or fire alarm system with a central unit; or

        (iv)    making a marketing survey.

(k)    “Representative member” means a firm member who is appointed under § 13-302(b) of this title to act on behalf of the firm.

(l)    “Secretary” means the Secretary of State Police.

Md. Code, Bus. Occ. & Prof. GBO 18-101

§18–101.

(a)    In this title the following words have the meanings indicated.

(b)    (1)    “Circumventional information” means information, including pass codes, that allows an individual to alter the operation of a security system.

    (2)    “Circumventional information” does not include generic user or installation manuals.

(c)    “Firm” means a partnership or corporation.

(d)    “Firm member” means a partner of a partnership or an officer or director of a corporation.

(e)    “License” means a license issued by the Secretary or the Secretary’s designee to engage in the business of providing security systems services for compensation.

(f)    “Providing security systems services” means providing, on the premises of a person’s residential or commercial property, the service of:

    (1)    surveying the property for purposes of installing a security system;

    (2)    physically installing, maintaining, or repairing a security system for the customer; or

    (3)    responding to a distress call or an alarm sounding from a security system.

(g)    “Representative member” means a firm member who is appointed under this title to act on behalf of the firm.

(h)    “Secretary” means the Secretary of State Police or the Secretary’s designee.

(i)    “Security systems agency” means an individual or a firm that conducts a business that provides security systems services.

(j)    “Security systems technician” means a person who personally provides security systems services.

Md. Code, Bus. Occ. & Prof. GBO 18-102

§18–102.

(a)    This title does not apply to an officer or employee of any unit of the United States, of any state, or of any county, municipal corporation, or other political subdivision of any state, while performing a duty of the office or employment.

(b)    (1)    This title does not supersede any local law or ordinance in the State that establishes standards or qualifications for electricians or for electrical work involved in the installation of security systems or security alarms.

    (2)    This title does not authorize an individual to perform electrical work that otherwise requires an electrician’s license under any State or local law or ordinance.

    (3)    Except as provided in paragraph (4) of this subsection, this title supersedes any local law or ordinance in the State that requires registration, training, bonding, or insurance for security systems technicians or other individuals who have access to circumventional information.

    (4)    This title does not preempt local governments from licensing or regulating security system agencies or security system users.

(c)    (1)    The licensing requirements of this title do not apply to a master electrician who:

        (i)    currently is licensed in that occupation under State or local law; and

        (ii)    is acting only within the scope of that occupation.

    (2)    A master electrician may not:

        (i)    personally provide security systems services unless the master electrician is registered as a security systems technician; or

        (ii)    obtain access to circumventional information unless the master electrician is registered as an individual with access to circumventional information.

(d)    This title does not apply to a person who sells security systems at a retail establishment or by means of a catalog or brochure for future delivery, provided that the person does not:

    (1)    enter the premises of the customer’s property; or

    (2)    have access to circumventional information.

(e)    This title does not apply to a commercial property owner or its authorized agent performing the routine operation, including the changing of the passcodes, of a security system that protects the premises of the owner’s commercial property.

(f)    This title may not be construed to require:

    (1)    a person engaged in the business of providing security systems services for compensation to obtain more than one license under this title to provide security systems services;

    (2)    a security systems technician, in addition to being registered under this title, to obtain a license under this title, if the security systems technician is employed by or under contract with a security systems agency; or

    (3)    an individual who is licensed under this title to be registered under Subtitle 3A of this title.

Md. Code, Bus. Occ. & Prof. GBO 18-201

§18–201.

Subject to the provisions of this title, the Secretary is responsible for:

     (1)    the licensing and regulation of security systems agencies in the State; and

    (2)    the registration of security systems technicians and other individuals who have access to circumventional information.

Md. Code, Bus. Occ. & Prof. GBO 18-202

§18–202.

(a)    In addition to any powers set forth elsewhere, the Secretary may:

    (1)    adopt regulations to carry out this title;

    (2)    use any member of the Department of State Police, as necessary, to carry out and enforce this title; and

    (3)    make inquiries and conduct an investigation regarding any applicant for a license or for registration.

(b)    In addition to any duties set forth elsewhere, the Secretary shall:

    (1)    adopt regulations that set standards for the licensure of security systems agencies;

    (2)    adopt regulations that set standards for the registration of security systems technicians and other individuals who have access to circumventional information; and

    (3)    keep a roster of individuals registered as security systems technicians or as individuals who have access to circumventional information.

Md. Code, Bus. Occ. & Prof. GBO 18-205

§18–205.

(a)    Subject to this section, the Secretary shall conduct an investigation that relates to any complaint alleging that an unauthorized person has provided security systems services.

(b)    A complaint shall:

    (1)    be in writing and under oath;

    (2)    state specifically the facts on which the complaint is based; and

    (3)    be filed with the Secretary.

Md. Code, Bus. Occ. & Prof. GBO 18-303

§18–303.

(a)    An applicant for a license shall:

    (1)    submit to the Secretary an application in the manner and format designated by the Secretary;

    (2)    submit the documents required by this section; and

    (3)    pay to the Secretary in a method approved by the Secretary:

        (i)    an application fee of $100;

        (ii)    the fee authorized under § 10–221(b)(7) of the Criminal Procedure Article for access to Maryland criminal history records; and

        (iii)    the mandatory processing fee required by the Federal Bureau of Investigation for a national criminal history records check.

(b)    The application provided by the Secretary shall contain a statement advising the applicant that willfully making a false statement on an application is a misdemeanor, subject to a fine or imprisonment or both, as provided under § 18–504 of this title.

(c)    If the applicant is a firm, the representative member shall complete the application and otherwise be responsible for the firm’s compliance with this section.

(d)    (1)    The application shall be accompanied by at least two written recommendations for the applicant.

    (2)    Each recommendation shall be signed, under oath, by a reputable citizen of the State.

(e)    (1)    An applicant for a license shall submit with the application two complete sets of the applicant’s legible fingerprints taken in a format approved by the Director of the Central Repository and the Director of the Federal Bureau of Investigation.

    (2)    If the applicant is a firm, the applicant shall pay the cost of the fingerprint records check for each firm member.

(f)    An applicant for a license shall submit with the application a copy of a bond or proof of insurance in accordance with the requirements of § 18–401 of this title.

(g)    The Secretary may waive the requirements of subsections (a)(2) and (3), (d), and (e) of this section and issue a license to an applicant who:

    (1)    provides adequate evidence that the applicant:

        (i)    is licensed to engage in the business of providing security systems services in another state; and

        (ii)    became licensed in the other state:

            1.    after meeting qualifications that are at least equivalent to those required in this State; and

            2.    after submitting to a State and national criminal records check; and

    (2)    pays to the Secretary, in a method approved by the Secretary, a processing fee of $100.

Md. Code, Bus. Occ. & Prof. GBO 18-308

§18–308.

(a)    (1)    If the licensee is an individual, the licensee and each security systems technician employed by the licensee shall carry and display the license on demand of any customer or law enforcement officer.

    (2)    If the licensee is a firm, each firm member and security systems technician employed by the firm shall carry and display a copy of the license on demand of any customer or law enforcement officer.

(b)    Each licensee shall record the license with the Secretary of State.

(c)    Each licensee shall give the Secretary written notice of any change of address within 10 business days after the change.

Md. Code, Bus. Occ. & Prof. GBO 18-309

§18–309.

Subject to the hearing provisions of § 18-310 of this subtitle, the Secretary may deny a license to any applicant, reprimand any licensee, fine a licensee, or suspend or revoke a license if the applicant or licensee, or a firm member or employee of an applicant or licensee that is a firm:

     (1)    fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another;

    (2)    fraudulently or deceptively uses a license;

    (3)    has a similar license denied, suspended, or revoked in another jurisdiction;

    (4)    pleads guilty or nolo contendere to or is convicted of a felony, theft offense, or crime of moral turpitude;

    (5)    aids an individual in obtaining or attempting to obtain fraudulently or deceptively licensure under this title as a security systems technician;

    (6)    while not licensed, solicits to engage in or willfully engages in a business providing security systems services;

    (7)    while not licensed, willfully advertises as a security systems technician;

    (8)    willfully makes a false statement or misrepresentation in any renewal application or in any other document that the Secretary requires to be submitted; or

    (9)    violates any other provision of this title or any regulation adopted by the Secretary under this title.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-01

§18–3A–01.

Except as otherwise provided in this title:

     (1)    an individual may not personally provide security systems services unless the individual is registered as a security systems technician;

    (2)    a person licensed under this title may not employ or contract with an individual with access to circumventional information unless the individual is registered as required under this subtitle;

    (3)    neither a licensee nor a registrant may provide access to circumventional information to an individual who is not registered under this subtitle; and

    (4)    an employee of a person licensed under this title may not obtain access to circumventional information unless the employee is registered as an individual with access to circumventional information.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-02

§18–3A–02.

(a)    To qualify for registration as a security systems technician or other individual who has access to circumventional information, an applicant shall:

    (1)    be at least 18 years old; and

    (2)    be of good moral character.

(b)    In addition to any other requirements and except for those applicants who survey properties only for the purpose of installing a security system, an applicant for registration as a security systems technician shall meet any training requirements that the Secretary establishes by regulation.

(c)    The State Department of Education, in conjunction with the Secretary, may establish by regulation a cooperative education program under which a minor may learn the security systems trade with on–site supervision by a security systems registrant under the auspices of cooperative education registration with the schools.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-03

§18–3A–03.

(a)    An applicant for registration shall:

    (1)    submit to the Secretary an application in the manner and format designated by the Secretary;

    (2)    submit the documents required by this section; and

    (3)    pay to the Secretary in a method approved by the Secretary:

        (i)    an application fee that is the higher of $15 or an amount the Secretary determines based on actual processing costs; and

        (ii)    the cost of any background checks.

(b)    The application provided by the Secretary shall contain a statement advising the applicant that willfully making a false statement on an application is a misdemeanor, subject to a fine or imprisonment or both, as provided under § 18–504 of this title.

(c)    An applicant for registration shall submit with the application two complete sets of the applicant’s legible fingerprints taken in a format approved by the Director of the Central Repository and the Director of the Federal Bureau of Investigation.

(d)    The Secretary may waive the requirements of this section and register an applicant who:

    (1)    provides adequate evidence that the applicant:

        (i)    is licensed in another state to engage in the business of providing security systems services or registered in another state as a security systems technician or other individual who has access to circumventional information; and

        (ii)    became licensed or registered in the other state:

            1.    after meeting qualifications that are at least equivalent to those required in this State; and

            2.    after submitting to a State and national criminal records check; and

    (2)    pays to the Secretary, in a method approved by the Secretary, a processing fee that is the higher of $15 or an amount the Secretary determines based on actual processing costs.

(e)    A minor in an apprenticeship program approved by the Maryland Department of Labor or a cooperative education program established under § 18–3A–02 of this subtitle is not required to meet the criminal background check and fingerprint requirements of this section.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-06

§18–3A–06.

(a)    While an individual is registered as a security systems technician and employed by or under contract with a security systems agency licensed under this title, the individual is authorized to personally provide security systems services.

(b)    While an individual is registered as a security systems technician and employed by or under contract with a security systems agency licensed under this title, the individual is authorized to have access to circumventional information.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-09

§18–3A–09.

Subject to the hearing provisions of § 18-3A-10 of this subtitle, the Secretary may deny registration to any applicant, reprimand any registrant, fine any registrant, or suspend or revoke a registration if the applicant or registrant:

     (1)    fraudulently or deceptively obtains or attempts to obtain a registration for the applicant or registrant or for another;

    (2)    fraudulently or deceptively uses a registration;

    (3)    has a similar license or registration denied, suspended, or revoked in another jurisdiction;

    (4)    pleads guilty or nolo contendere to or is convicted of a felony, theft offense, or crime of moral turpitude;

    (5)    aids an individual in obtaining or attempting to obtain fraudulently or deceptively registration under this title;

    (6)    while not registered as a security systems technician and employed by or under contract with a security systems agency licensed under this title, solicits to engage in or willfully engages in personally providing security systems services;

    (7)    while not registered as a security systems technician and employed by or under contract with a security systems agency licensed under this title, willfully advertises as a security systems technician;

    (8)    willfully makes a false statement or misrepresentation in any renewal application or in any other document that the Secretary requires to be submitted; or

    (9)    violates any other provision of this title or any regulation adopted by the Secretary under this title.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-09.1

§18–3A–09.1.

Before the Secretary denies the registration of an applicant under § 18-3A-09(4) of this subtitle, the Secretary shall consider the following factors:

     (1)    the length of time that has passed since the applicant pleaded guilty or nolo contendere or was convicted of the felony, theft offense, or crime of moral turpitude;

    (2)    whether the applicant was a security systems technician prior to the requirement of registration under this subtitle; and

    (3)    any evidence that the applicant has been a good citizen since the applicant pleaded guilty or nolo contendere or was convicted of the felony, theft offense, or crime of moral turpitude.

Md. Code, Bus. Occ. & Prof. GBO 18-3A-10

§18–3A–10.

(a)    (1)    Before the Secretary takes any final action under § 18-3A-09 of this subtitle, the Secretary shall give the individual against whom the action is contemplated an opportunity for either:

        (i)    a hearing before the Secretary; or

        (ii)    a hearing before an advisory panel consisting of the following members appointed by the Secretary:

            1.    a member of the Department of State Police;

            2.    a representative of the security systems industry;

            3.    one member who has engaged the services of a security systems agency; and

            4.    two members representing consumers.

    (2)    A hearing before an advisory panel under this section does not preclude a hearing before the Secretary.

(b)    The Secretary or the advisory panel shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.

(c)    The hearing notice to be given to the individual shall be sent by certified mail to the last known address of the individual at least 10 business days before the hearing.

(d)    The Secretary or the advisory panel may administer oaths in connection with any proceeding under this section.

(e)    The individual may be represented at the hearing by counsel.

(f)    If, after due notice, the individual against whom the action is contemplated fails or refuses to appear, the Secretary or the advisory panel may, nevertheless, hear and determine the matter.

Md. Code, Bus. Occ. & Prof. GBO 18-401

§18–401.

(a)    In order to obtain a license, an applicant shall:

    (1)    (i)    execute a fidelity bond as provided in subsection (c) of this section; or

        (ii)    maintain general liability insurance as provided in subsection (d) of this section; and

    (2)    maintain in an office in the State, documents or other records that are made in the State or relate to a service performed in the State and make those records available for inspection by the Secretary for compliance with this title.

(b)    The Secretary may not issue or renew a license or registration unless the applicant, licensee, or registrant submits proof of compliance with subsection (a) of this section.

(c)    (1)    The fidelity bond required by subsection (a)(1) of this section shall cover all individuals who:

        (i)    are licensed to provide security systems services, are registered as security systems technicians, or have access to circumventional information; or

        (ii)    are applicants for a license or registration.

    (2)    The fidelity bond shall be used for the benefit of any person injured on the premises of a consumer of security systems services by any fraudulent or dishonest act of a licensee, a security systems technician, or other individual who has access to circumventional information that is willful or malicious.

    (3)    The applicant for a license or registration shall submit a copy of the fidelity bond to the Secretary with the license or registration application.

    (4)    (i)    The amount of the fidelity bond required under subsection (c)(1) of this section shall be at least $50,000.

        (ii)    The total liability of the surety to all insured persons under the fidelity bond may not exceed the sum of the fidelity bond.

    (5)    (i)    If an employer’s fidelity bond is canceled, forfeited, or terminated by the surety, the surety shall immediately notify the Secretary.

        (ii)    If a surety fails to notify the Secretary as required by this paragraph, the fidelity bond shall continue in effect until the notice is given to the Secretary.

(d)    (1)    General liability insurance required by subsection (a)(1)(ii) of this section shall be in the amount of at least $50,000.

    (2)    An applicant for a license or registration shall submit proof of insurance meeting the requirements of paragraph (1) of this subsection to the Secretary with the application.

    (3)    If the general liability insurance required under this section is canceled, the insured shall immediately notify the Secretary.

(e)    If an agency fails to maintain the required fidelity bond or liability insurance as required in this section, upon notification, the Secretary:

    (1)    shall suspend the license; and

    (2)    may not reinstate the license until the agency submits proof of the required bond or insurance to the Secretary.

(f)    In addition to § 18-504 of this title, a court of competent jurisdiction may enjoin the operation of any employer who violates the requirements of this section.

Md. Code, Bus. Occ. & Prof. GBO 18-502

§18–502.

Unless authorized under this title to engage in the business of providing security systems services, a person may not represent to the public, by use of the title “security systems agency” or “security systems technician”, by description of services, methods, or procedures, or otherwise, that the person is authorized to engage in the business of providing security systems services in the State.

Md. Code, Bus. Occ. & Prof. GBO 6-303

§6–303.

This subtitle does not require:

    (1)    a public utility company to employ an electrician licensed by the State Board to represent the company while the company is engaging in the business of providing electrical services to a facility of the company that:

        (i)    is regulated by the Public Service Commission; and

        (ii)    is located on any premises, roadway, or right–of–way in which the company has a lawful interest;

    (2)    an employee of a public utility company to hold a State license while the employee provides electrical services to a facility of the company that:

        (i)    is regulated by the Public Service Commission; and

        (ii)    is located on any premises, roadway, or right–of–way in which the company has a lawful interest; or

    (3)    a person to hold a license issued by the State Board if the person:

        (i)    is licensed or registered under Title 18 of this article to provide security system services and is acting within the scope of that license;

        (ii)    holds a license issued under Title 12 of this article and is acting within the scope of that license;

        (iii)    holds a license issued under Title 9A of the Business Regulation Article and is acting within the scope of that license; or

        (iv)    provides wireless security systems in compliance with Title 19, Subtitle 9 of the Business Regulation Article.

Md. Code, Bus. Reg. § 8-101

§8–101.     (a)    In this title the following words have the meanings indicated.     (b)    “Commission” means the Maryland Home Improvement Commission.     (c)    “Contractor” means a person, other than an employee of an owner, who performs or offers or agrees to perform a home improvement for an owner.     (d)    “Contractor license” means a license issued by the Commission to act as a contractor.     (e)    “Fund” means the Home Improvement Guaranty Fund.     (f)    “Hearing board” means a home improvement hearing board appointed by the Commission under § 8-313 of this title.     (g)    (1)    “Home improvement” means:             (i)    the addition to or alteration, conversion, improvement, modernization, remodeling, repair, or replacement of a building or part of a building that is used or designed to be used as a residence or dwelling place or a structure adjacent to that building; or             (ii)    an improvement to land adjacent to the building.         (2)    “Home improvement” includes:             (i)    construction, improvement, or replacement, on land adjacent to the building, of a driveway, fall–out shelter, fence, garage, landscaping, deck, pier, porch, or swimming pool;             (ii)    a shore erosion control project, as defined under § 8–1001 of the Natural Resources Article, for a residential property;             (iii)    connection, installation, or replacement, in the building or structure, of a dishwasher, disposal, or refrigerator with an icemaker to existing exposed household plumbing lines;             (iv)    installation, in the building or structure, of an awning, fire alarm, or storm window; and             (v)    work done on individual condominium units.         (3)    “Home improvement” does not include:             (i)    construction of a new home;             (ii)    work done to comply with a guarantee of completion for a new building project;             (iii)    connection, installation, or replacement of an appliance to existing exposed plumbing lines that requires alteration of the plumbing lines;             (iv)    sale of materials, if the seller does not arrange to perform or does not perform directly or indirectly any work in connection with the installation or application of the materials;             (v)    work done on apartment buildings that contain four or more single–family units; or             (vi)    work done on the commonly owned areas of condominiums.     (h)    “Home improvement contract” means an oral or written agreement between a contractor and owner for the contractor to perform a home improvement.     (i)    (1)    “License” means, except where it refers to a license other than one issued under this title, a license issued by the Commission.         (2)    “License” includes:             (i)    a contractor license; and             (ii)    a salesperson license.     (j)    “Licensed contractor” means a person who is licensed by the Commission to act as a contractor.     (k)    “Owner” includes a homeowner, tenant, or other person who buys, contracts for, orders, or is entitled to a home improvement.     (l)    “Salesperson” means a person who sells a home improvement.     (m)    “Salesperson license” means a license issued by the Commission to sell a home improvement.     (n)    “Sell a home improvement” means:         (1)    to negotiate or offer to negotiate a home improvement contract with an owner; or         (2)    to seek to get a home improvement contract from an owner.     (o)    “Subcontractor” means a person, other than a laborer or supplier of materials, who makes an oral or written agreement with:         (1)    a contractor to perform all or part of a home improvement contract; or         (2)    another subcontractor to perform all or part of a subcontract to a home improvement contract.


Md. Code, Bus. Reg. § 8-301

§8–301.     (a)    Except as otherwise provided in this title, a person must have a contractor license whenever the person acts as a contractor in the State.     (b)    Except as otherwise provided in this title, a person must have a salesperson license or contractor license whenever the person sells a home improvement in the State.     (c)    This section does not apply to:         (1)    an individual who works for a contractor for a salary or wages but who is not a salesperson for the contractor;         (2)    a clerical employee, retail clerk, or other employee of a licensed contractor who is not a salesperson, as to a transaction on the premises of the licensed contractor;         (3)    a solicitor for a contractor who calls an owner by telephone only;         (4)    an architect, electrician, plumber, heating, ventilation, air–conditioning, or refrigeration contractor, or other person who:             (i)    is required by State or local law to meet standards of competency or experience before engaging in an occupation or profession;             (ii)    currently is licensed in that occupation or profession under State or local law; and             (iii)    is:                 1.    acting only within the scope of that occupation or profession; or                 2.    installing a central heating or air–conditioning system;         (5)    a security systems technician licensed under Title 18 of the Business Occupations and Professions Article;         (6)    a marine contractor licensed under Title 17, Subtitle 3 of the Environment Article; or         (7)    a person who is selling a home improvement to be performed by a person described in item (4) of this subsection.


Md. Code § gbr-8

Laws - Statute Text

                        Legislative Services
                         | 
                        Legislative Audits














                                    Search












                            Bill number does not exist.
                            Enter a vaild keyword.




















            MyMGA






        Sign In

        Register

        Forgot Password

















            Accessibility Tools










             Hide Images










            Default Contrast

















































        Reset All Settings






        Request Accessibility Services







        Accessibility Feedback






























































            Menu

MEMBERS
Find My Representatives Senate House Publications Related Links About

COMMITTEES
Charts Senate House Other Publications Related Links About

MEETINGS
Day(s) Week Month Update Report Publications About

LEGISLATION
Charts Senate House Publications About

BUDGET
Charts Analyses Legislation Bond Initiatives Publications Related Links About

LAWS
Statutes Counties Municipalities Publications Related Links About

FLOOR ACTIONS
Status Agendas Senate Index House Index Follow Both Chambers Publications About

REDISTRICTING
Congressional Legislative

SEARCH
Legislation Full Text Publications Media

            Menu




















    MEMBERS

Find My Representatives Senate House Publications Related Links About

    COMMITTEES

Senate House Other Publications Related Links About

    MEETINGS

Day(s) Update Report Publications About

    LEGISLATION

Senate House Publications About

    BUDGET

Analyses Legislation Bond Initiatives Publications Related Links About

    LAWS

Statutes Counties Municipalities Publications Related Links About

    FLOOR ACTIONS

Status Agendas Senate Index House Index Publications About

    REDISTRICTING

Congressional Legislative

    SEARCH

Legislation Full Text Publications Media

                        Track



                        Witness Signup



                        FAQ



                        Change Password



                        Cancel Account









                        Senate



                        House



                        Other



                        About

Statutes Counties Municipalities Publications Related Links About

        Statutes Text

Article - Business Regulation PreviousNext

§8–101. (a) In this title the following words have the meanings indicated. (b) “Commission” means the Maryland Home Improvement Commission. (c) “Contractor” means a person, other than an employee of an owner, who performs or offers or agrees to perform a home improvement for an owner. (d) “Contractor license” means a license issued by the Commission to act as a contractor. (e) “Fund” means the Home Improvement Guaranty Fund. (f) “Hearing board” means a home improvement hearing board appointed by the Commission under § 8-313 of this title. (g) (1) “Home improvement” means: (i) the addition to or alteration, conversion, improvement, modernization, remodeling, repair, or replacement of a building or part of a building that is used or designed to be used as a residence or dwelling place or a structure adjacent to that building; or (ii) an improvement to land adjacent to the building. (2) “Home improvement” includes: (i) construction, improvement, or replacement, on land adjacent to the building, of a driveway, fall–out shelter, fence, garage, landscaping, deck, pier, porch, or swimming pool; (ii) a shore erosion control project, as defined under § 8–1001 of the Natural Resources Article, for a residential property; (iii) connection, installation, or replacement, in the building or structure, of a dishwasher, disposal, or refrigerator with an icemaker to existing exposed household plumbing lines; (iv) installation, in the building or structure, of an awning, fire alarm, or storm window; and (v) work done on individual condominium units. (3) “Home improvement” does not include: (i) construction of a new home; (ii) work done to comply with a guarantee of completion for a new building project; (iii) connection, installation, or replacement of an appliance to existing exposed plumbing lines that requires alteration of the plumbing lines; (iv) sale of materials, if the seller does not arrange to perform or does not perform directly or indirectly any work in connection with the installation or application of the materials; (v) work done on apartment buildings that contain four or more single–family units; or (vi) work done on the commonly owned areas of condominiums. (h) “Home improvement contract” means an oral or written agreement between a contractor and owner for the contractor to perform a home improvement. (i) (1) “License” means, except where it refers to a license other than one issued under this title, a license issued by the Commission. (2) “License” includes: (i) a contractor license; and (ii) a salesperson license. (j) “Licensed contractor” means a person who is licensed by the Commission to act as a contractor. (k) “Owner” includes a homeowner, tenant, or other person who buys, contracts for, orders, or is entitled to a home improvement. (l) “Salesperson” means a person who sells a home improvement. (m) “Salesperson license” means a license issued by the Commission to sell a home improvement. (n) “Sell a home improvement” means: (1) to negotiate or offer to negotiate a home improvement contract with an owner; or (2) to seek to get a home improvement contract from an owner. (o) “Subcontractor” means a person, other than a laborer or supplier of materials, who makes an oral or written agreement with: (1) a contractor to perform all or part of a home improvement contract; or (2) another subcontractor to perform all or part of a subcontract to a home improvement contract.PreviousNext

            Validation



            Please fix the following:








            OK





















            Success












             Okay



































            Helpful Links




                    Executive Branch




                    Judicial Branch




                    Department of Legislative Services




                    Office of Legislative Audits




                    Report Fraud & Abuse in State Government















            Quick Links




                    Guided Tours




                    Contact Us




                    Visit




                    About the General Assembly




                    Accessibility




                    Privacy Notice




                    Video Tutorials
















            Helpful Tools




                    Download Legislative Data






            Open Legislative Data Download


                ×




            You are about to download a "comma-separated values" (CSV) file and/or a JSON file.



                The file includes information such as number, sponsor, title, legislative status, synopsis, committee assignments,
                legislative history, hearing dates, etc for each piece of legislation introduced during the selected legislative session.




                A word about the file format: CSV and JSON files are common file formats, widely supported by consumer and business applications and is used to move data between programs.
                The file you download can be imported into Excel, a text editor, browser, or any other application that supports the CSV and JSON formats. To save, right-click button and save as desired file format.






                        2026 Regular Session CSV
                        JSON
                         *Updated hourly




                        2025 Regular Session CSV
                        JSON




                        2024 Regular Session CSV
                        JSON




                        2023 Regular Session CSV
                        JSON




                        2022 Regular Session CSV
                        JSON




                        2021 Special Session CSV
                        JSON




                        2021 Regular Session CSV
                        JSON




                        2020 Regular Session CSV
                        JSON





                        2019 Regular Session CSV
                        JSON





                        2018 Regular Session CSV
                        JSON





                        2017 Regular Session CSV
                        JSON










            Open Data Help










































Click to return on the top page







            Alert









             Okay

Md. Code § gps-9

Laws - Statute Text

                        Legislative Services
                         | 
                        Legislative Audits














                                    Search












                            Bill number does not exist.
                            Enter a vaild keyword.




















            MyMGA






        Sign In

        Register

        Forgot Password

















            Accessibility Tools










             Hide Images










            Default Contrast

















































        Reset All Settings






        Request Accessibility Services







        Accessibility Feedback






























































            Menu

MEMBERS
Find My Representatives Senate House Publications Related Links About

COMMITTEES
Charts Senate House Other Publications Related Links About

MEETINGS
Day(s) Week Month Update Report Publications About

LEGISLATION
Charts Senate House Publications About

BUDGET
Charts Analyses Legislation Bond Initiatives Publications Related Links About

LAWS
Statutes Counties Municipalities Publications Related Links About

FLOOR ACTIONS
Status Agendas Senate Index House Index Follow Both Chambers Publications About

REDISTRICTING
Congressional Legislative

SEARCH
Legislation Full Text Publications Media

            Menu




















    MEMBERS

Find My Representatives Senate House Publications Related Links About

    COMMITTEES

Senate House Other Publications Related Links About

    MEETINGS

Day(s) Update Report Publications About

    LEGISLATION

Senate House Publications About

    BUDGET

Analyses Legislation Bond Initiatives Publications Related Links About

    LAWS

Statutes Counties Municipalities Publications Related Links About

    FLOOR ACTIONS

Status Agendas Senate Index House Index Publications About

    REDISTRICTING

Congressional Legislative

    SEARCH

Legislation Full Text Publications Media

                        Track



                        Witness Signup



                        FAQ



                        Change Password



                        Cancel Account









                        Senate



                        House



                        Other



                        About

Statutes Counties Municipalities Publications Related Links About

        Statutes Text

Article - Public Safety PreviousNext

§9–101. (a) In this subtitle the following words have the meanings indicated. (b) “Long–life battery” means a nonrechargeable, nonreplaceable primary battery that is capable of operating a smoke alarm for at least 10 years in the normal condition. (c) “Sleeping area” means a space that includes one or more sleeping rooms and a hall or common area immediately adjacent to any sleeping room. (d) “Sleeping room” means an enclosed room with a bed arranged to be used as a bedroom. (e) “Smoke alarm” means a single or multiple station device that detects visible or invisible products of combustion and includes a built–in internal alarm signal. (f) “Smoke detector” means a system–connected smoke sensing device tied to a fire alarm control panel or a household fire warning panel.PreviousNext

            Validation



            Please fix the following:








            OK





















            Success












             Okay



































            Helpful Links




                    Executive Branch




                    Judicial Branch




                    Department of Legislative Services




                    Office of Legislative Audits




                    Report Fraud & Abuse in State Government















            Quick Links




                    Guided Tours




                    Contact Us




                    Visit




                    About the General Assembly




                    Accessibility




                    Privacy Notice




                    Video Tutorials
















            Helpful Tools




                    Download Legislative Data






            Open Legislative Data Download


                ×




            You are about to download a "comma-separated values" (CSV) file and/or a JSON file.



                The file includes information such as number, sponsor, title, legislative status, synopsis, committee assignments,
                legislative history, hearing dates, etc for each piece of legislation introduced during the selected legislative session.




                A word about the file format: CSV and JSON files are common file formats, widely supported by consumer and business applications and is used to move data between programs.
                The file you download can be imported into Excel, a text editor, browser, or any other application that supports the CSV and JSON formats. To save, right-click button and save as desired file format.






                        2026 Regular Session CSV
                        JSON
                         *Updated hourly




                        2025 Regular Session CSV
                        JSON




                        2024 Regular Session CSV
                        JSON




                        2023 Regular Session CSV
                        JSON




                        2022 Regular Session CSV
                        JSON




                        2021 Special Session CSV
                        JSON




                        2021 Regular Session CSV
                        JSON




                        2020 Regular Session CSV
                        JSON





                        2019 Regular Session CSV
                        JSON





                        2018 Regular Session CSV
                        JSON





                        2017 Regular Session CSV
                        JSON










            Open Data Help










































Click to return on the top page







            Alert









             Okay

Md. Code § gtg-11

Laws - Statute Text

                        Legislative Services
                         | 
                        Legislative Audits














                                    Search












                            Bill number does not exist.
                            Enter a vaild keyword.




















            MyMGA






        Sign In

        Register

        Forgot Password

















            Accessibility Tools










             Hide Images










            Default Contrast

















































        Reset All Settings






        Request Accessibility Services







        Accessibility Feedback






























































            Menu

MEMBERS
Find My Representatives Senate House Publications Related Links About

COMMITTEES
Charts Senate House Other Publications Related Links About

MEETINGS
Day(s) Week Month Update Report Publications About

LEGISLATION
Charts Senate House Publications About

BUDGET
Charts Analyses Legislation Bond Initiatives Publications Related Links About

LAWS
Statutes Counties Municipalities Publications Related Links About

FLOOR ACTIONS
Status Agendas Senate Index House Index Follow Both Chambers Publications About

REDISTRICTING
Congressional Legislative

SEARCH
Legislation Full Text Publications Media

            Menu




















    MEMBERS

Find My Representatives Senate House Publications Related Links About

    COMMITTEES

Senate House Other Publications Related Links About

    MEETINGS

Day(s) Update Report Publications About

    LEGISLATION

Senate House Publications About

    BUDGET

Analyses Legislation Bond Initiatives Publications Related Links About

    LAWS

Statutes Counties Municipalities Publications Related Links About

    FLOOR ACTIONS

Status Agendas Senate Index House Index Publications About

    REDISTRICTING

Congressional Legislative

    SEARCH

Legislation Full Text Publications Media

                        Track



                        Witness Signup



                        FAQ



                        Change Password



                        Cancel Account









                        Senate



                        House



                        Other



                        About

Statutes Counties Municipalities Publications Related Links About

        Statutes Text

Article - Tax - General PreviousNext

§11–101. IN EFFECT (a) In this title the following words have the meanings indicated. (a–1) “Accommodation” means a right to occupy a room or lodgings as a transient guest. (a–2) (1) “Accommodations intermediary” means a person, other than an accommodations provider, who facilitates the sale or use of an accommodation and charges a buyer the taxable price for the accommodation. (2) For purposes of this subsection, a person shall be considered to facilitate the sale or use of an accommodation if the person brokers, coordinates, or in any other way arranges for the sale or use of an accommodation by a buyer. (a–3) “Accommodations provider” means a person that owns, operates, or manages an accommodation and makes the accommodation available for sale or use to a buyer. (a–4) “Booking transaction” means any transaction in which there is a retail sale of an accommodation. (b) “Buyer” means a person who: (1) acquires tangible personal property in a sale; (2) obtains a taxable service in a sale; or (3) acquires a digital code or digital product in a sale. (c) “Cleaning of a commercial or industrial building” means the following services performed to a commercial or industrial building: (1) floor, carpet, wall, window, ceiling, and exterior cleaning; and (2) janitorial services. (c–1) “Customer tax address” means, with respect to a sale of a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section: (1) for a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section that is received by a buyer at the business location of the vendor, the address of that business location; (2) if item (1) of this subsection is not applicable and the primary use location of the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section is known by the vendor, that primary use location; (3) if items (1) and (2) of this subsection are not applicable, the location where the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section is received by the buyer, or by a donee of the buyer that is identified by the buyer, if known to the vendor and maintained in the ordinary course of the vendor’s business; (4) if items (1) through (3) of this subsection are not applicable, the location indicated by an address for the buyer that is available from the business records of the vendor that are maintained in the ordinary course of business of the vendor’s business, when use of the address does not constitute bad faith; (5) if items (1) through (4) of this subsection are not applicable, the location indicated by an address for the buyer obtained during the consummation of the sale, including the address of the buyer’s payment instrument, when use of the address does not constitute bad faith; or (6) if items (1) through (5) of this subsection are not applicable, including a circumstance in which a vendor is without sufficient information to apply those items, one of the following locations, as selected by the vendor, provided that the location is consistently used by the vendor for all sales to which this item applies: (i) the location in the United States of the headquarters of the vendor’s business; (ii) the location in the United States where the vendor has the greatest number of employees; or (iii) the location in the United States from which the vendor makes digital products available for electronic transfer. (c–2) “Detective” means a person who is authorized to provide private detective services under Title 13 of the Business Occupations and Professions Article. (c–3) (1) “Digital code” means a number, symbol, alphanumeric sequence, barcode, or similar code that: (i) may be obtained by any means, including: 1. in a tangible form, such as a card; or 2. through e–mail; and (ii) provides a buyer with a right to obtain one or more digital products. (2) “Digital code” does not include a gift certificate or gift card with a monetary value that may be redeemable for an item other than a digital product. (c–4) (1) “Digital product” means a product that is obtained electronically by the buyer or delivered by means other than tangible storage media through the use of technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. (2) “Digital product” includes: (i) a work that results from the fixation of a series of sounds that are transferred electronically, including: 1. prerecorded or live music or performances, readings of books or other written materials, and speeches; and 2. audio greeting cards sent by e–mail; (ii) a digitized sound file, such as a ring tone, that is downloaded onto a device and may be used to alert the user of the device with respect to a communication; (iii) a series of related images that, when shown in succession, impart an impression of motion, together with any accompanying sounds that are transferred electronically, including motion pictures, musical videos, news and entertainment programs, live events, video greeting cards sent by e–mail, and video or electronic games; (iv) a book, generally known as an “e–book”, that is transferred electronically; and (v) a newspaper, magazine, periodical, chat room discussion, weblog, or any other similar product that is transferred electronically. (3) “Digital product” does not include: (i) prerecorded or live instruction by a public, private, or parochial elementary or secondary school or a public or private institution of higher education; (ii) instruction in a skill or profession in a buyer’s current or prospective business, occupation, or trade if the instruction: 1. is not prerecorded; and 2. features an interactive element between the buyer and the instructor or other buyers contemporaneous with the instruction; (iii) a seminar, discussion, or similar event hosted by a nonprofit organization or business association, if the seminar, discussion, or event: 1. is not prerecorded; and 2. features an interactive element between the buyer and host or other buyers contemporaneous with the seminar, discussion, or event; (iv) a professional service obtained electronically or delivered through the use of technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (v) a product having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities where the purchaser holds a copyright or other intellectual property interest in the product, in whole or in part, if the purchaser uses the product solely for commercial purposes, including advertising or other marketing activities; or (vi) computer software or software as a service purchased or licensed solely for commercial purposes in an enterprise computer system, including operating programs or application software for the exclusive use of the enterprise software system, that is housed or maintained by the purchaser or on a cloud server, whether hosted by the purchaser, the software vendor, or a third party. (c–5) (1) “End user” means any person who receives or accesses a digital code, digital product code, or taxable service described under subsection (m)(14) or (15) of this section for use. (2) “End user” does not include any person who receives a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the digital product. (c–6) “Home amenity” means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively. (c–7) “Home amenity rental” means the temporary use in exchange for consideration of a home amenity. (c–8) (1) “Home amenity rental intermediary” means a person, other than a home amenity rental provider, who facilitates the sale or use of a home amenity and charges a buyer the taxable price for the home amenity rental. (2) For purposes of this subsection, a person shall be considered to facilitate the sale or use of a home amenity if the person brokers, coordinates, or in any other way arranges for the sale or use of a home amenity by a buyer. (c–9) “Home amenity rental platform” means an Internet–based digital entity that: (1) advertises the availability of home amenities; and (2) receives compensation for facilitating reservations or processing booking transactions on behalf of the owner, operator, or manager of a home amenity. (c–10) (1) “Marketplace facilitator” means a person that: (i) facilitates a retail sale by a marketplace seller by listing or advertising for sale in a marketplace tangible personal property, digital code, or a digital product; and (ii) regardless of whether the person receives compensation or other consideration in exchange for the person’s services, directly or indirectly through agreements with third parties, collects payment from a buyer and transmits the payment to the marketplace seller. (2) “Marketplace facilitator” does not include: (i) a platform or forum that exclusively provides Internet advertising services, including listing products for sale, if the platform or forum does not also engage, directly or indirectly, in collecting payment from a buyer and transmitting that payment to the vendor; (ii) a payment processor business appointed by a vendor to handle payment transactions from clients, including credit cards and debit cards, whose only activity with respect to marketplace sales is to handle transactions between two parties; or (iii) a delivery service company that delivers tangible personal property on behalf of a marketplace seller that is engaged in the business of a retail vendor and holds a license issued under Subtitle 7 of this title. (c–11) “Marketplace seller” means a person that makes a retail sale or sale for use through a physical or electronic marketplace operated by a marketplace facilitator. (c–12) “NAICS” means the North American Industrial Classification System, United States Manual, 2022 Edition, published by the United States Office of Management and Budget. (c–13) “Permanent” means perpetual or for an indefinite or unspecified length of time. (d) “Person” includes: (1) this State or a political subdivision, unit, or instrumentality of this State; (2) another state or a political subdivision, unit, or instrumentality of that state; and (3) a unit or instrumentality of a political subdivision of this State or of another state. (e) “Prepaid telephone calling arrangement” means the right to use telecommunications services, paid for in advance, that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed. (e–1) (1) “Primary use location” means the street address representative of where the buyer’s use of a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section will primarily occur, as determined by: (i) the residential street address or a business street address of the actual end user of the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section including, if applicable, the address of a donee of the buyer that is designated by the buyer; or (ii) if the buyer is not an individual, the location of the buyer’s end users, including employees, or equipment that makes use of the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section. (2) “Primary use location” does not include the location of a person who is not any end user or who uses a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section as the purchaser of a separate good or service from the buyer. (f) (1) “Production activity” means: (i) except for processing food or a beverage by a retail food vendor, assembling, manufacturing, processing, or refining tangible personal property for resale; (ii) generating electricity for sale or for use in another production activity; (iii) 1. laundering, maintaining, or preparing textile products for rental; or 2. laundering, maintaining, or preparing textile products in providing the taxable service of commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles; (iv) producing or repairing production machinery or equipment; (v) establishing or maintaining clean rooms or clean zones as required by applicable provisions of the Federal Food, Drug, and Cosmetic Act, the Public Health Service Act, and the Virus–Serum–Toxin Act, and the regulations adopted thereunder, pertaining to the manufacture of drugs, medical devices, or biologics; (vi) providing for the safety of employees; or (vii) providing for quality control. (2) “Production activity” does not include: (i) servicing or repairing tangible personal property, except for servicing or repairing production machinery or equipment; (ii) maintaining tangible personal property other than textile products for rental and production machinery and equipment, except for maintaining tangible personal property in providing the taxable service of commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles; (iii) providing for the comfort or health of employees; or (iv) storing the finished product. (g) “Production machinery or equipment” means machinery or equipment used in a production activity. (h) (1) “Retail sale” means the sale of: (i) tangible personal property; (ii) a taxable service; (iii) a digital code; or (iv) a digital product. (2) “Retail sale” includes: (i) a sale of tangible personal property for use or resale in the form of real estate by a builder, contractor, or landowner; (ii) except as provided in paragraph (3)(i) of this subsection, use of tangible personal property as facilities, tools, tooling, machinery, or equipment, including dies, molds, and patterns, even if the buyer intends to transfer title to the property before or after that use; (iii) a sale of a digital product that is sold with rights of permanent use or sold with rights of less than permanent use to an end user; (iv) a sale of a digital product that is sold with rights of use conditioned on continued payment by the subscriber or buyer to an end user; and (v) a sale to an end user of a digital code or a subscription to, access to, receipt of, or streaming of a digital product. (3) “Retail sale” does not include: (i) a transfer of title to tangible personal property after its use as facilities, tools, tooling, machinery, or equipment, including dies, molds, and patterns, if: 1. at the time of purchase, the buyer is obligated, under the terms of a written contract, to make the transfer; and 2. the transfer is made for the same or greater consideration to the person for whom the buyer manufactures goods or performs work; (ii) a sale of tangible personal property, a digital code, or a digital product if the buyer intends to: 1. resell the tangible personal property, digital code, or digital product in the form that the buyer receives or is to receive the property, digital code, or digital product; 2. use or incorporate the tangible personal property, digital code, or digital product in a production activity as a material or part of other tangible personal property or another digital product to be produced for sale; or 3. transfer the tangible personal property, digital code, or digital product as a part of a taxable service transaction; or (iii) a sale of a taxable service if the buyer intends to resell the taxable service in the form that the buyer receives or is to receive the service. (i) (1) “Sale” means a transaction for a consideration whereby: (i) title to or possession of property, a digital code, or a digital product is transferred or is to be transferred absolutely or conditionally by any means, including by lease, rental, royalty agreement, or grant of a license for use; or (ii) a person performs a service for another person. (2) “Sale” does not include a transaction whereby an employee performs a service for the employee’s employer. (j) “Sale for use” means a sale in which tangible personal property, a digital code, a digital product, or a taxable service that is consumed, possessed, stored, or used in the State is acquired. (j–1) “Short–term rental” means the temporary use of a short–term rental unit to provide accommodation to transient guests for lodging purposes in exchange for consideration. (j–2) “Short–term rental platform” means an Internet–based digital entity that: (1) advertises the availability of short–term rental units for rent; and (2) receives compensation for facilitating reservations or processing booking transactions on behalf of the owner, operator, or manager of a short–term rental unit. (j–3) (1) “Short–term rental unit” means a residential dwelling unit or a portion of the unit used for short–term rentals. (2) “Short–term rental unit” includes a single–family house or dwelling, a multifamily house or dwelling, an apartment, a condominium, or a cooperative. (j–4) “Subscription” means, with respect to a digital product, an arrangement with a vendor that grants a buyer the right to obtain digital products from within one or more product categories having the same tax treatment, in a fixed quantity or for a fixed period of time or both. (k) (1) “Tangible personal property” means: (i) corporeal personal property of any nature; (ii) an accommodation; (iii) a short–term rental; or (iv) a home amenity rental. (2) “Tangible personal property” includes: (i) farm equipment; (ii) wall–to–wall carpeting that is installed into real estate, regardless of the purpose, method, or permanency of its installation; and (iii) coal, electricity, oil, nuclear fuel assemblies, steam, and artificial or natural gas. (l) (1) “Taxable price” means the value, in money, of the consideration of any kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the consummation and complete performance of a sale without deduction for any expense or cost, including the cost of: (i) any labor or service rendered; (ii) any material used; or (iii) any property, digital code, or digital product sold. (2) “Taxable price” includes, for tangible personal property, a digital code, or a digital product acquired by a sale for use in the State by the person who assembles, fabricates, or manufactures the property or digital product, only the price of the raw materials and component parts contained in the property or digital product. (3) “Taxable price” does not include: (i) a charge that is made in connection with a sale and is stated as a separate item of the consideration for: 1. a delivery, freight, or other transportation service for delivery directly to the buyer by the vendor or by another person acting for the vendor, unless the transportation service is a taxable service; 2. a finance charge, interest, or similar charge for credit extended to the buyer; 3. a labor or service for application or installation; 4. a mandatory gratuity or service charge in the nature of a tip for serving food or beverage to a group of 10 or fewer individuals for consumption on the premises of the vendor; 5. a professional service; 6. a tax: A. imposed by a county on the sale of coal, electricity, oil, nuclear fuel assemblies, steam, or artificial or natural gas; B. imposed under § 3–302(a) of the Natural Resources Article, as a surcharge on electricity, and added to an electric bill; C. imposed under §§ 6–201 through 6–203 of the Tax – Property Article, on tangible personal property subject to a lease that is for an initial period that exceeds 1 year and is noncancellable except for cause; or D. imposed under § 4–102 of this article on the gross receipts derived from an admissions and amusement charge; 7. any service for the operation of equipment used for the production of audio, video, or film recordings; or 8. reimbursement of incidental expenses paid to a third party and incurred in connection with providing a taxable detective service; (ii) the value of a used component or part (core value) received from a purchaser of the following remanufactured truck parts: 1. an air brake system; 2. an engine; 3. a rear axle carrier; or 4. a transmission; (iii) a charge for a nontaxable service that is made in connection with a sale of a taxable communication service, even if the nontaxable charges are aggregated with and not separately stated from the taxable charges for communications services, if the vendor can reasonably identify charges not subject to tax from its books and records that are kept in the regular course of business; or (iv) a transportation network company impact fee imposed under § 10–408 of the Public Utilities Article. (4) “Taxable price” includes all sales and charges, including insurance, freight handling, equipment and supplies, delivery and pickup, cellular telephone, and other accessories, but not including sales of motor fuel subject to the motor fuel tax, made in connection with: (i) a short–term vehicle rental, as defined in § 11–104(c) of this subtitle; or (ii) a shared motor vehicle used for peer–to–peer car sharing and made available on a peer–to–peer car sharing program, as defined in § 19–520 of the Insurance Article. (5) “Taxable price” includes: (i) for the sale or use of an accommodation facilitated by an accommodations intermediary or a short–term rental platform, the full amount of the consideration paid by a buyer for the sale or use of an accommodation, but not including any tax that is remitted to a taxing authority; and (ii) for the sale or use of a home amenity rental facilitated by a home amenity rental intermediary or home amenity rental platform, the full amount of consideration paid by a buyer for the sale or use of a home amenity rental, but not including any tax that is remitted to a taxing authority. (6) “Taxable price” does not include: (i) for the sale or use of an accommodation facilitated by an accommodations intermediary or a short–term rental platform, a commission paid by an accommodations provider to a person after facilitating the sale or use of an accommodation; or (ii) for the sale or use of a home amenity rental facilitated by a home amenity rental intermediary or home amenity rental platform, a commission paid by a home amenity rental provider to a person after facilitating the sale or use of a home amenity rental. (m) “Taxable service” means: (1) fabrication, printing, or production of tangible personal property or a digital product by special order; (2) commercial cleaning or laundering of textiles for a buyer who is engaged in a business that requires the recurring service of commercial cleaning or laundering of the textiles; (3) cleaning of a commercial or industrial building; (4) cellular telephone or other mobile telecommunications service; (5) “900”, “976”, “915”, and other “900”–type telecommunications service; (6) custom calling service provided in connection with basic telephone service; (7) a telephone answering service; (8) pay per view television service; (9) credit reporting; (10) a security service, including: (i) a detective, guard, or armored car service; and (ii) a security systems service; (11) a transportation service for transmission, distribution, or delivery of electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the sales and use tax; (12) a prepaid telephone calling arrangement; (13) the privilege given to an individual under § 4–1102 of the Alcoholic Beverages and Cannabis Article to consume wine that is not purchased from or provided by a restaurant, club, or hotel; (14) a data or information technology service described under NAICS Sector 518, 519, or 5415; or (15) a system software or application software publishing service described under NAICS Sector 5132. (m–1) (1) “Telephone answering service” means a service provided to a customer that consists exclusively of the taking of messages, either by an automated system or by a live operator, and transmitting the messages to the customer. (2) “Telephone answering service” does not include the physical act of answering a telephone on behalf of a customer, if the act is incidental to and less than 5% of the service provider’s total gross receipts in a calendar year. (n) (1) “Use” means an exercise of a right or power to use, consume, possess, or store that is acquired by a sale for use of: (i) tangible personal property; (ii) a taxable service; (iii) a digital code; or (iv) a digital product. (2) “Use” includes an exercise of a right or power to use, consume, possess, or store that is acquired by a sale for use of tangible personal property, a digital code, or a digital product: (i) for use or resale in the form of real estate by a builder, contractor, or landowner; or (ii) except as provided in paragraph (3)(i) of this subsection, as facilities, tools, tooling, machinery, or equipment, including dies, molds, and patterns, even if the buyer intends to transfer title to the property, digital code, or digital product before or after that use. (3) “Use” does not include: (i) a transfer of title to tangible personal property after its use as facilities, tools, tooling, machinery, or equipment, including dies, molds, and patterns, if: 1. at the time of purchase, the buyer is obligated, under the terms of a written contract, to make the transfer; and 2. the transfer is made for the same or greater consideration to the person for whom the buyer manufactures goods or performs work; (ii) an exercise of a right or power over tangible personal property, a digital code, or a digital product acquired by a sale for use if the buyer intends to: 1. resell the tangible personal property, digital code, or digital product in the form that the buyer receives or is to receive the property, digital code, or digital product; 2. use or incorporate the tangible personal property or digital product in a production activity as a material or part of other tangible personal property or another digital product to be produced for sale; or 3. transfer the tangible personal property, digital code, or digital product as part of a taxable service transaction; (iii) an exercise of a right or power over a taxable service acquired by a sale for use if the buyer intends to resell the taxable service in the form that the buyer receives or is to receive the service; (iv) an exercise of a right or power over a digital code to receive or access a digital product; (v) an exercise of a right or power over a digital product acquired by a sale for use if the buyer is not an end user; or (vi) the use or transfer of a digital product or digital code by the transferor and obtained by the end user free of charge. (o) (1) “Vendor” means a person who: (i) engages in the business of an out–of–state vendor, as defined in § 11–701 of this title; (ii) engages in the business of a retail vendor, as defined in § 11–701 of this title; (iii) holds a special license issued under § 11–707 of this title; (iv) is an accommodations intermediary or a home amenity rental intermediary; (v) is a short–term rental platform or home amenity rental platform; (vi) engages in the business of a marketplace facilitator; or (vii) engages in the business of a marketplace seller. (2) “Vendor” includes, for an out–of–state vendor, a salesman, representative, peddler, or canvasser whom the Comptroller, for the efficient administration of this title, elects to treat as an agent jointly responsible with the dealer, distributor, employer, or supervisor: (i) under whom the agent operates; or (ii) from whom the agent obtains the tangible personal property, a digital code, a digital product, or taxable service for sale.§11–101. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) In this title the following words have the meanings indicated. (a–1) “Accommodation” means a right to occupy a room, lodgings, or a short–term rental unit as a transient guest. (a–2) (1) “Accommodations intermediary” means a person, other than an accommodations provider, who: (i) facilitates the sale or use of an accommodation and charges a buyer the taxable price for the accommodation; or (ii) receives compensation for facilitating reservations or processing booking transactions on behalf of an accommodations provider. (2) “Accommodations intermediary” includes a short–term rental platform. (3) For purposes of this subsection, a person shall be considered to facilitate the sale or use of an accommodation if the person brokers, coordinates, or in any other way arranges for the sale or use of an accommodation by a buyer. (a–3) “Accommodations provider” means a person that owns, operates, or manages an accommodation and makes the accommodation available for sale or use to a buyer. (a–4) “Booking transaction” means any transaction in which there is a retail sale of an accommodation to a buyer in exchange for payment of the taxable price. (b) “Buyer” means a person who: (1) acquires tangible personal property in a sale; (2) obtains a taxable service in a sale; or (3) acquires a digital code or digital product in a sale. (c) “Cleaning of a commercial or industrial building” means the following services performed to a commercial or industrial building: (1) floor, carpet, wall, window, ceiling, and exterior cleaning; and (2) janitorial services. (c–1) “Customer tax address” means, with respect to a sale of a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section: (1) for a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section that is received by a buyer at the business location of the vendor, the address of that business location; (2) if item (1) of this subsection is not applicable and the primary use location of the digital code or digital product, described under subsection (m)(14) or (15) of this section is known by the vendor, that primary use location; (3) if items (1) and (2) of this subsection are not applicable, the location where the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section is received by the buyer, or by a donee of the buyer that is identified by the buyer, if known to the vendor and maintained in the ordinary course of the vendor’s business; (4) if items (1) through (3) of this subsection are not applicable, the location indicated by an address for the buyer that is available from the business records of the vendor that are maintained in the ordinary course of business of the vendor’s business, when use of the address does not constitute bad faith; (5) if items (1) through (4) of this subsection are not applicable, the location indicated by an address for the buyer obtained during the consummation of the sale, including the address of the buyer’s payment instrument, when use of the address does not constitute bad faith; or (6) if items (1) through (5) of this subsection are not applicable, including a circumstance in which a vendor is without sufficient information to apply those items, one of the following locations, as selected by the vendor, provided that the location is consistently used by the vendor for all sales to which this item applies: (i) the location in the United States of the headquarters of the vendor’s business; (ii) the location in the United States where the vendor has the greatest number of employees; or (iii) the location in the United States from which the vendor makes digital products available for electronic transfer. (c–2) “Detective” means a person who is authorized to provide private detective services under Title 13 of the Business Occupations and Professions Article. (c–3) (1) “Digital code” means a number, symbol, alphanumeric sequence, barcode, or similar code that: (i) may be obtained by any means, including: 1. in a tangible form, such as a card; or 2. through e–mail; and (ii) provides a buyer with a right to obtain one or more digital products. (2) “Digital code” does not include a gift certificate or gift card with a monetary value that may be redeemable for an item other than a digital product. (c–4) (1) “Digital product” means a product that is obtained electronically by the buyer or delivered by means other than tangible storage media through the use of technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. (2) “Digital product” includes: (i) a work that results from the fixation of a series of sounds that are transferred electronically, including: 1. prerecorded or live music or performances, readings of books or other written materials, and speeches; and 2. audio greeting cards sent by e–mail; (ii) a digitized sound file, such as a ring tone, that is downloaded onto a device and may be used to alert the user of the device with respect to a communication; (iii) a series of related images that, when shown in succession, impart an impression of motion, together with any accompanying sounds that are transferred electronically, including motion pictures, musical videos, news and entertainment programs, live events, video greeting cards sent by e–mail, and video or electronic games; (iv) a book, generally known as an “e–book”, that is transferred electronically; and (v) a newspaper, magazine, periodical, chat room discussion, weblog, or any other similar product that is transferred electronically. (3) “Digital product” does not include: (i) prerecorded or live instruction by a public, private, or parochial elementary or secondary school or a public or private institution of higher education; (ii) instruction in a skill or profession in a buyer’s current or prospective business, occupation, or trade if the instruction: 1. is not prerecorded; and 2. features an interactive element between the buyer and the instructor or other buyers contemporaneous with the instruction; (iii) a seminar, discussion, or similar event hosted by a nonprofit organization or business association, if the seminar, discussion, or event: 1. is not prerecorded; and 2. features an interactive element between the buyer and host or other buyers contemporaneous with the seminar, discussion, or event; (iv) a professional service obtained electronically or delivered through the use of technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (v) a product having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities where the purchaser holds a copyright or other intellectual property interest in the product, in whole or in part, if the purchaser uses the product solely for commercial purposes, including advertising or other marketing activities; or (vi) computer software or software as a service purchased or licensed solely for commercial purposes in an enterprise computer system, including operating programs or application software for the exclusive use of the enterprise software system, that is housed or maintained by the purchaser or on a cloud server, whether hosted by the purchaser, the software vendor, or a third party. (c–5) (1) “End user” means any person who receives or accesses a digital code, digital product code, or taxable service described under subsection (m)(14) or (15) of this section for use. (2) “End user” does not include any person who receives a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the digital product. (c–6) “Home amenity” means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively. (c–7) “Home amenity rental” means the temporary use in exchange for consideration of a home amenity. (c–8) (1) “Home amenity rental intermediary” means a person, other than a home amenity rental provider, who facilitates the sale or use of a home amenity and charges a buyer the taxable price for the home amenity rental. (2) For purposes of this subsection, a person shall be considered to facilitate the sale or use of a home amenity if the person brokers, coordinates, or in any other way arranges for the sale or use of a home amenity by a buyer. (c–9) “Home amenity rental platform” means an Internet–based digital entity that: (1) advertises the availability of home amenities; and (2) receives compensation for facilitating reservations or processing booking transactions on behalf of the owner, operator, or manager of a home amenity. (c–10) (1) “Marketplace facilitator” means a person that: (i) facilitates a retail sale by a marketplace seller by listing or advertising for sale in a marketplace tangible personal property, digital code, or a digital product; and (ii) regardless of whether the person receives compensation or other consideration in exchange for the person’s services, directly or indirectly through agreements with third parties, collects payment from a buyer and transmits the payment to the marketplace seller. (2) “Marketplace facilitator” does not include: (i) a platform or forum that exclusively provides Internet advertising services, including listing products for sale, if the platform or forum does not also engage, directly or indirectly, in collecting payment from a buyer and transmitting that payment to the vendor; (ii) a payment processor business appointed by a vendor to handle payment transactions from clients, including credit cards and debit cards, whose only activity with respect to marketplace sales is to handle transactions between two parties; or (iii) a delivery service company that delivers tangible personal property on behalf of a marketplace seller that is engaged in the business of a retail vendor and holds a license issued under Subtitle 7 of this title. (c–11) “Marketplace seller” means a person that makes a retail sale or sale for use through a physical or electronic marketplace operated by a marketplace facilitator. (c–12) “NAICS” means the North American Industrial Classification System, United States Manual, 2022 Edition, published by the United States Office of Management and Budget. (c–13) “Permanent” means perpetual or for an indefinite or unspecified length of time. (d) “Person” includes: (1) this State or a political subdivision, unit, or instrumentality of this State; (2) another state or a political subdivision, unit, or instrumentality of that state; and (3) a unit or instrumentality of a political subdivision of this State or of another state. (e) “Prepaid telephone calling arrangement” means the right to use telecommunications services, paid for in advance, that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed. (e–1) (1) “Primary use location” means the street address representative of where the buyer’s use of a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section will primarily occur, as determined by: (i) the residential street address or a business street address of the actual end user of the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section including, if applicable, the address of a donee of the buyer that is designated by the buyer; or (ii) if the buyer is not an individual, the location of the buyer’s end users, including employees, or equipment that makes use of the digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section. (2) “Primary use location” does not include the location of a person who is not any end user or who uses a digital code, digital product, or taxable service described under subsection (m)(14) or (15) of this section as the purchaser of a separate good or service from the buyer. (f) (1) “Production activity” means: (i) except for processing food or a beverage by a retail food vendor, assembling, manufacturing, processing, or refining tangible personal property for resale; (ii) generating electricity for sale or for use in another production activity; (iii) 1. laundering, maintaining, or preparing textile products for rental; or 2. laundering, maintaining, or preparing textile products in providing the taxable service of commercial cleaning or laundering of textiles for a buyer who is engaged in a business tha


The law belongs to the people. Georgia v. Public.Resource.Org, 590 U.S. (2020)