All Roll Calls
Yes: 180 • No: 0
MarylandSB 06442026 Regular SessionSenateWALLET
Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Sponsored By: Nancy J. King
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, 1 costs, 3 mixed.
Apportioning tax and affiliate resale rules
For sales covered by a certificate, an authorized buyer may use any reasonable, consistent method backed by records to set the Maryland share, reflecting the primary use location in the State. If you reasonably expect a purchase will be used in Maryland, you must tell the vendor the sale is not covered and pay sales tax at checkout. When apportionment is based on a later resale to an affiliate or related pass‑through, the reseller must pay or is liable for the Maryland‑apportioned tax; if paid, the affiliate end user does not owe it again. If the resale price is higher than the price already taxed, the end user owes tax on the difference.
Business rules for multi-use tax certificates
Beginning July 1, 2025, a buyer may issue a multiple points of use certificate only if the business is registered for Maryland sales and use tax, is authorized by the Comptroller, and is current on undisputed taxes. Authorization lasts at least two years; you can apply to renew within 90 days before it ends. The Comptroller can deny or revoke for fraud, gross negligence, misuse, or unpaid undisputed taxes. You may use a certificate for digital codes, digital products, and taxable services when, at purchase, you know the item will be used in more than one taxing area or will be resold in its original form to an affiliate, and you give the certificate at or before purchase. You must generate a separate certificate for each vendor using the Comptroller’s online tool and include buyer and vendor names and addresses, your Maryland combined registration number, and a statement that purchases have multiple points of use; the Comptroller may require other information. The Comptroller cannot require you to estimate in‑state use to generate a certificate.
Vendor duties and protections under certificates
When you receive a fully completed certificate, you are relieved from collecting or remitting tax until the buyer rescinds it or you get a revocation notice. You must verify the certificate as the Comptroller requires and generally obtain it before the sale; if you get an intent‑to‑assess notice, you have 60 days from mailing to obtain it. You are also relieved if you obtain a fully completed certificate within 90 days after the sale, unless there was bad faith. A certificate stays in effect for later purchases until rescission or revocation is known; after that date, you must collect and remit tax on later sales. If the Comptroller revokes a buyer’s authorization, the Comptroller notifies you of the void date, and the buyer must give the Comptroller a list of vendors that received certificates.
Retroactive start for certificate rules
The law applies to any retail sale or use in Maryland on or after July 1, 2025. Those transactions follow these rules even though the law took effect later.
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Sponsors & Cosponsors
Sponsor
Nancy J. King
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/13/2026
Third Reading Passed
Yes: 137 • No: 0 • Other: 1
Senate vote • 4/8/2026
Third Reading Passed
Yes: 43 • No: 0 • Other: 1
Actions Timeline
Approved by the Governor - Chapter 197
4/28/2026Returned Passed
4/13/2026SenateThird Reading Passed (137-0)
4/13/2026HouseFavorable Adopted Second Reading Passed
4/11/2026HouseFavorable Report by Ways and Means
4/11/2026HouseRereferred to Ways and Means
4/9/2026HouseReferred Rules and Executive Nominations
4/8/2026HouseThird Reading Passed (43-0)
4/8/2026SenateSecond Reading Passed with Amendments
4/7/2026SenateFavorable with Amendments {193721/1 Adopted
4/7/2026SenateFavorable with Amendments Report by Budget and Taxation
4/7/2026SenateHearing 3/04 at 1:00 p.m.
2/11/2026SenateFirst Reading Budget and Taxation
2/6/2026Senate
Bill Text
Third Reading
4/7/2026
First Reading
2/6/2026
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