Sales and Use Tax - Cut Flowers - Exemption

This bill creates a sales and use tax exemption for cut flowers sold by farmers in Maryland. It directly affects agricultural producers by removing the tax burden on their cut flower sales, while leaving other floral products like uncut and living flowers subject to existing tax rules. The change is implemented by adding a new provision to the state's tax code that explicitly excludes cut flower sales from taxation. The exemption takes effect on July 1, 2026, allowing farmers to sell cut flowers without paying the applicable sales tax.