Sales and Use Tax - Taxable Business Services - Alterations

HB 1554 amends Maryland’s sales tax code to include certain labor and installation services under taxable business services. Previously exempt services like applying materials or installing equipment (e.g., for commercial buildings or machinery) will now be subject to sales tax. This directly affects businesses providing these services to other businesses, requiring them to collect and remit tax at the standard rate. The bill removes specific exemptions from the "taxable price" definition that previously excluded such labor and services.