Effective July 1, 2024, Maryland has enacted legislation that imposes the state’s 6% sales tax on rentals of home amenities such as swimming pools and event spaces. Per the legislation, “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. Per the legislation, the taxable price includes 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, not including any tax remitted. The taxable price does not include commissions paid by a home amenity rental provider to a person after facilitating the sale or use of a home amenity rental. The legislation also allows certain counties to impose an additional tax.
(Senate Bill 691, Laws 2023, Effective July 1, 2024)