All Roll Calls
Yes: 162 • No: 0
MarylandHB 09332026 Regular SessionHouseWALLET
Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Sponsored By: Jheanelle K. Wilkins (Democratic)
Signed by Governor
Taxes - Sales and UseAddressesApplicants and ApplicationsCertificationsCommerce and Business -see also- ElectrComm; ForeignTr; etc.ComptrollerDigital Products -see also- Digital ImagesElectronic GovernmentFormsFraud -see also- ForgeryGoods and Services -see also- Retail Sales; TermnSvc; TrfGdsNamesNegligence -see also- Medical MalpracticeNoticesRegistration -see also- Motor Vehicle RegistrationSales and Use TaxTimeTransfer of Goods -see also- Goods&Svc; Leas&Rnt; RetailSale
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 0 benefits, 2 costs, 2 mixed.
Sales tax on short-term rental bookings
A booking made through a short‑term rental platform counts as a taxable sale in Maryland. Platforms and hosts must collect and remit the sales and use tax on these bookings. Renters may see the tax added to the bill.
New multi-use sales tax certificates for businesses
Beginning January 1, 2027, authorized buyers can use a Multiple Points of Use (MPU) certificate for digital codes, digital products, and certain taxable services. To issue one, a buyer registers for a Maryland sales and use tax account, gets Comptroller authorization, and pays all undisputed taxes; approval lasts at least 2 years, can be renewed within 90 days of expiration, and may be denied or revoked for fraud, misuse, or unpaid undisputed tax. The buyer creates a certificate for each vendor using the Comptroller’s form with required details; no prior pre‑approval is needed, and a certificate stays in effect for future purchases until the buyer rescinds it or the Comptroller revokes authorization. When a vendor receives and verifies a fully completed certificate, the vendor is relieved from collecting and remitting Maryland tax until rescission or revocation. Vendors may rely on a certificate in good faith and can cure by getting one within 90 days after a sale, or within 60 days after a mailed assessment notice; after rescission or a void notice, the vendor must collect on later sales. If the buyer expects Maryland use, the buyer must tell the vendor the sale is not covered and pay the tax at checkout. If authorization is revoked, all certificates are void on the notice date, the buyer gives the Comptroller a vendor list, and the Comptroller tells each vendor to resume collection.
Tax split rules for multi-state and affiliates
Beginning January 1, 2027, a buyer that gives an MPU certificate may use any reasonable, consistent, record‑supported method to split a sale across states. If the split is based on a resale within an affiliated group or related pass‑through entities, the reseller must pay or is liable for the Maryland tax on the Maryland‑apportioned portion. When that tax is paid, the affiliated end user is relieved. If a later affiliate resale is at a higher price, the end user owes Maryland tax on the markup only. The law uses the federal “affiliated group” definition and includes certain related parties.
When these sales tax rules apply
The law takes effect January 1, 2027. It applies retroactively to any retail sale or use in Maryland on or after July 1, 2025.
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Sponsors & Cosponsors
Sponsor
Jheanelle K. Wilkins
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/13/2026
Third Reading Passed
Yes: 35 • No: 0
House vote • 3/21/2026
Third Reading Passed
Yes: 127 • No: 0 • Other: 7
Actions Timeline
Approved by the Governor - Chapter 198
4/28/2026Returned Passed
4/13/2026HouseThird Reading Passed (35-0)
4/13/2026SenateMotion Special Order until 4/10 (Senator Harris) Adopted
4/9/2026SenateSecond Reading Passed
4/8/2026SenateFavorable Adopted
4/8/2026SenateFavorable Report by Budget and Taxation
4/8/2026SenateHearing 3/31 at 1:00 p.m.
3/25/2026SenateReferred Budget and Taxation
3/23/2026SenateThird Reading Passed (127-0)
3/21/2026HouseSecond Reading Passed with Amendments
3/20/2026HouseFavorable with Amendments {883323/1 Adopted
3/20/2026HouseFavorable with Amendments Report by Ways and Means
3/20/2026HouseHearing 2/26 at 1:00 p.m.
2/5/2026HouseFirst Reading Ways and Means
2/5/2026House
Bill Text
Third Reading
3/20/2026
First Reading
2/5/2026
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