Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Maryland Legislative Events
Summary
Maryland Senate Bill 644 passed the Senate, modifying sales and use tax certificate requirements for digital products. The bill provides that a certificate indicating multiple points of use of digital codes, digital products, and taxable services shall be deemed fully completed under certain circumstances, and buyers are no longer required to obtain prior approval from the Comptroller to present such certificates to vendors. The Act applies retroactively. Affected parties include vendors and buyers of digital codes, digital products, and taxable services in Maryland.
What changed
Maryland SB644 modifies sales and use tax certificate requirements for digital products. The bill provides that certificates indicating multiple points of use shall be deemed fully completed under certain circumstances, and eliminates the requirement for buyers to obtain prior Comptroller approval before presenting such certificates to vendors. The Act applies retroactively. Vendors selling digital codes, digital products, and taxable services in Maryland will need to update their compliance procedures to accept these certificates without requiring proof of prior Comptroller approval, potentially affecting how they handle multi-jurisdictional digital product sales.
Buyers purchasing digital products for use across multiple locations will benefit from streamlined certificate requirements but should document certificate usage for retroactive claims. Tax professionals and software providers offering digital products in Maryland should update their systems and procedures to align with the new certificate standards.
What to do next
- Monitor SB644 for House passage and Governor action to determine final enactment
- Review and update certificate procedures for multiple points of use digital product sales
- Assess retroactive application impact on prior digital product transactions
Source document (simplified)
ChangeBridge / Maryland / SB644 Passed SB644 Senate Bill Passed 2026-02-06
Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Providing that, for purposes of certain laws governing the sales and use tax, a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services shall be deemed fully completed under certain circumstances; providing that a buyer is not required to obtain prior approval from the Comptroller in order to present a certificate indicating multiple points of use to a vendor; applying the Act retroactively; etc.
Bill Details
State Maryland
Session 2026 Regular Session
Chamber Senate
Official Source mgaleg.maryland.gov/mgawebsite/Legislation...
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Sponsors
Nancy King (Sen - D)
Action History
2026-04-07 S Second Reading Passed with Amendments 2026-04-07 S Favorable with Amendments {193721/1 Adopted 2026-04-07 S Favorable with Amendments Report by Budget and Taxation 2026-02-11 S Hearing 3/04 at 1:00 p.m. 2026-02-06 S First Reading Budget and Taxation
Committee Referrals
2026-02-06 S Budget and Taxation
Amendments
2026-04-07 Favorable with Amendments 193721/1 Adopted Adopted
Bill Text Versions
2026-02-06 Introduced 2026-04-07 Engrossed
Subjects
Taxes - Sales and Use Addresses Certifications Comptroller Digital Products Forms Goods and Services Names Sales and Use Tax Time Transfer of Goods Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
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