The MCAA, formed in February, is the sole Maryland-based advocacy group for all aspects of
the hobby in the State. MCAA reviewed the over 2,600 pieces of legislation proposed by
Delegates, Senators, and the current administration in the 2026 session which closed in April.
See last month’s Car and Cruise Guide digital edition for a summary of our efforts for the hobby and our website here.
This month, MCAA has one piece of passed legislation that is on our “Watch List” and one we
seek your information on. This legislation, proposed by MDOT/Governor and passed by the
legislature, does away with the ability to use a notarized Bill Of Sale as proof of a sales
transaction and thus determining the excise sales tax if the purchaser resides in Maryland.
Effective 1 October 2026, the State will use “Market Prices” only as a basis for determining sales
tax and will no longer accept a Bill Of Sale. MVA is currently determining the “guideance and
procedures” to be used. This change was not designed to reduce the bureaucracy of a sales
transaction (by doing away with the notarized bill of sale), it was to ensure the State got the
most excise tax possible out of a vehicle transaction. Since speciality vehicles often have
incomplete or inaccurate market price data, we need to be watching MVA as they begin this
process. This is yet another example of the obstacles the State places on our hobby and in the
worst case, will make buying or selling a collectible vehicle in this State much more expensive
than it needs to be.
What you can do:
1) Join MCAA: There are no dues or fees. Joining MCAA will keep you abreast of what Annapolis
is up to and our efforts to promote and protect the hobby and prep for next year’s legislative
session. Our impact will grow with your voice.
2) For this Bill of Sale issue: We will be monitoring MVA’s implementation and procedures on
this. If you buy or sell a collectible vehicle after 1 October, we want to hear how MVA is
handling these transactions – specifically – are they trying to assess “market place value” based
on what data sources and is it truly reflective and fair of the market or unique factors of
collectible vehicles? We ask you contact us of this experience. If needed, MCAA will propose
legislation to bring back the ability to use a Bill Of Sale for collectible vehicles (Historic, Hot,
Street and Antique).
