Sales and Use Tax - Cut Flowers - Exemption

SB 460 exempts the sale of cut flowers from Maryland's sales and use tax, effective July 1, 2025. This directly affects retailers selling cut flowers (like florists or grocery stores) and customers purchasing them, while maintaining existing exemptions for uncut/living flowers, sod, and nursery products. The bill adds a specific provision to Maryland's tax code (Section 11-201(c)) to clarify that cut flowers are not subject to sales tax, removing ambiguity from prior rules. It does not change tax treatment for other floral products or agricultural sales.