Bill > HB933

This bill clarifies rules for sales and use tax on digital codes, digital products, and taxable services that are used in multiple locations. It states that a "certificate indicating multiple points of use," which is a document a buyer uses to inform a vendor that a purchase will be used in more than one taxing jurisdiction or resold to related entities, is considered fully completed if it includes the buyer's and vendor's names and addresses, the buyer's Maryland registration number, and a statement that all future purchases will have multiple points of use. Importantly, buyers are no longer required to get prior approval from the Comptroller, the state's tax authority, before presenting this certificate to a vendor. The bill also specifies that vendors are relieved of their tax collection obligations upon receiving a fully completed certificate, and it clarifies responsibilities for sales and use tax when these items are resold within affiliated groups or related pass-through entities, which are groups of businesses connected through ownership. The changes are intended to apply retroactively to sales and uses occurring on or after July 1, 2025, and the act itself takes effect on July 1, 2026.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0933?ys=2026RS