Governor O’Malley signed HB 5 which will increase the state sales and use tax from 5% to 6%, effective January 3, 2008. In addition, other provisions added to the new legislation include: tax holiday provisions, taxes to vending machines sales, admission and amusement tax, and a rate increase exemption for contractors and builders. (H.B. 5, Laws 2007, Maryland Governor’s Office, November 19, 2007