# Maryland HB 0933: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

Maryland HB 0933, Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations, is a 2026 Regular Session House bill sponsored by Jheanelle K. Wilkins (Democratic); status signed, last action 2026-04-28 (Approved by the Governor - Chapter 198) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MD-HB0933-2026RS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland HB 0933
- State: Maryland
- Session: 2026 Regular Session
- Title: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
- Status: signed
- Chamber: House
- Introduced: 2026-02-05
- Last action: 2026-04-28, Approved by the Governor - Chapter 198
- Sponsor: Jheanelle K. Wilkins (Democratic)
- Cosponsors: 0
- Subjects: Taxes - Sales and Use, Addresses, Applicants and Applications, Certifications, Commerce and Business -see also- ElectrComm; ForeignTr; etc., Comptroller, Digital Products -see also- Digital Images, Electronic Government, Forms, Fraud -see also- Forgery, Goods and Services -see also- Retail Sales; TermnSvc; TrfGds, Names, Negligence -see also- Medical Malpractice, Notices, Registration -see also- Motor Vehicle Registration, Sales and Use Tax, Time, Transfer of Goods -see also- Goods&Svc; Leas&Rnt; RetailSale
- Touches household money: no
- Roll calls: 2 (162 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Businesses need approval for tax certificates: mixed, low. Businesses can get Maryland approval to issue multiple-use tax certificates after registering for a sales and use tax account. They must pay all undisputed taxes or arrange an accepted payment plan. Approval lasts at least two years unless suspended or revoked; renewal applications open 90 days bef…
- Certified businesses handle their own purchase taxes: mixed, low. The law takes effect January 1, 2027, and applies retroactively to retail sales or uses from July 1, 2025. Approved buyers can give vendors certificates at or before buying covered digital codes, digital products, or taxable services. Buyers must know the purchase will be available for use in multi…

## Sponsors and cosponsors

- Sponsor: Jheanelle K. Wilkins (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-13 | Senate | Third Reading Passed | pass | 35 | 0 | 12 |
| 2026-03-21 | House | Third Reading Passed | pass | 127 | 0 | 7 |

## Actions (15)

- 2026-04-28: Approved by the Governor - Chapter 198
- 2026-04-13: Returned Passed (House)
- 2026-04-13: Third Reading Passed (35-0) (Senate)
- 2026-04-09: Motion Special Order until 4/10 (Senator Harris) Adopted (Senate)
- 2026-04-08: Second Reading Passed (Senate)
- 2026-04-08: Favorable Adopted (Senate)
- 2026-04-08: Favorable Report by Budget and Taxation (Senate)
- 2026-03-25: Hearing 3/31 at 1:00 p.m. (Senate)
- 2026-03-23: Referred Budget and Taxation (Senate)
- 2026-03-21: Third Reading Passed (127-0) (House)
- 2026-03-20: Second Reading Passed with Amendments (House)
- 2026-03-20: Favorable with Amendments {883323/1 Adopted (House)
- 2026-03-20: Favorable with Amendments Report by Ways and Means (House)
- 2026-02-05: Hearing 2/26 at 1:00 p.m. (House)
- 2026-02-05: First Reading Ways and Means (House)

## Bill text

- Enacted, 2026-04-28: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_198_hb0933t.pdf)
- Third Reading, 2026-03-20: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0933t.pdf)
- First Reading, 2026-02-05: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0933f.pdf)

## Related bills

- SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law)
- SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law)
- SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law)
- SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law)
- SB 0016: Child Support - Earnings Withholdings Limits (became law)
- HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_198_hb0933t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0933t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0933f.pdf)

## Related
- [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS)
- [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS)
- [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS)
- [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS)
- [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS)
- [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
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Source: PRIA, https://policyrisk.com/state-bill/MD-HB0933-2026RS (as of 2026-10-19).