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Read. Follow. Verify.Maryland regulates multiple points of use tax certificates and relieves vendors of sales tax collection duties under certain conditions
Last action · April 28, 2026: Approved by the Governor - Chapter 197Sponsor: Nancy King
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What This Bill Does
Senate Bill 644 establishes requirements for buyers to obtain authorization from the Comptroller to issue s for digital codes, digital products, and taxable services. The measure relieves vendors of tax collection duties upon receipt of a valid certificate and applies retroactively to retail sales or uses occurring on or after July 1, 2025.
Changes how businesses account for sales and use taxes on digital products and services purchased for concurrent use in multiple jurisdictions, shifting remittance responsibilities and compliance requirements between buyers and vendors.
- Multiple points of use certificates allow business buyers purchasing digital goods or services used across multiple taxing jurisdictions to remit sales tax directly rather than paying tax at every vendor location. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Authorized buyers
Must register, obtain authorization, generate certificates, and assume responsibility for calculating and remitting applicable sales and use taxes.
Vendors
Are relieved of sales tax collection and remittance duties upon receiving a fully completed certificate within the specified timeframe, subject to verification rules.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Does a buyer need prior approval from the Comptroller before presenting a certificate to a vendor?
What happens if the Comptroller revokes a buyer's authorization?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
13 actions- Apr 28, 2026Governor of MarylandEnrolledApproved by the Governor - Chapter 197
- Apr 13, 2026SenateFloorReturned Passed
- Apr 13, 2026HouseFloorThird Reading Passed (137-0)
- Apr 11, 2026HouseFloorFavorable Adopted Second Reading Passed
- Apr 11, 2026HouseCommitteeFavorable Report by Ways and Means
- Apr 9, 2026HouseCommitteeRereferred to Ways and Means
Show 7 earlier actions
- Apr 8, 2026HouseCommitteeReferred Rules and Executive Nominations
- Apr 8, 2026SenateFloorThird Reading Passed (43-0)
- Apr 7, 2026SenateFloorSecond Reading Passed with Amendments
- Apr 7, 2026SenateFavorable with Amendments { 193721/1 Adopted
- Apr 7, 2026SenateCommitteeFavorable with Amendments Report by Budget and Taxation
- Feb 11, 2026SenateHearing 3/04 at 1:00 p.m.
- Feb 6, 2026SenateIntroducedFirst Reading Budget and Taxation
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Retroactive Tax Application
The measure applies retroactively to retail sales or uses occurring on or after July 1, 2025, despite taking effect on January 1, 2027.
Connected Entities
Sources
mgaleg.maryland.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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