# Maryland SB 0644: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

Maryland SB 0644, Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations, is a 2026 Regular Session Senate bill sponsored by Nancy J. King (Democratic); status signed, last action 2026-04-28 (Approved by the Governor - Chapter 197) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MD-SB0644-2026RS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0644
- State: Maryland
- Session: 2026 Regular Session
- Title: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
- Status: signed
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-04-28, Approved by the Governor - Chapter 197
- Sponsor: Nancy J. King (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 (180 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Businesses need approval for multiple-use tax certificates: cost, low. Beginning January 1, 2027, buyers need a Maryland sales tax account and Comptroller approval to issue multiple-use tax certificates. They must pay all undisputed taxes or arrange payment accepted by the responsible tax office. Approval lasts at least 2 years unless suspended or revoked. Buyers can…
- Businesses divide sales tax but retain liability: mixed, low. Beginning January 1, 2027, approved buyers can give vendors certificates for qualifying digital codes, digital products, and taxable services. Items must be used in multiple tax areas at once or resold unchanged to an affiliated business or related pass-through entity. Buyers must provide certifica…

## Sponsors and cosponsors

- Sponsor: Nancy J. King (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-13 | House | Third Reading Passed | pass | 137 | 0 | 3 |
| 2026-04-08 | Senate | Third Reading Passed | pass | 43 | 0 | 3 |

## Actions (13)

- 2026-04-28: Approved by the Governor - Chapter 197
- 2026-04-13: Returned Passed (Senate)
- 2026-04-13: Third Reading Passed (137-0) (House)
- 2026-04-11: Favorable Adopted Second Reading Passed (House)
- 2026-04-11: Favorable Report by Ways and Means (House)
- 2026-04-09: Rereferred to Ways and Means (House)
- 2026-04-08: Referred Rules and Executive Nominations (House)
- 2026-04-08: Third Reading Passed (43-0) (Senate)
- 2026-04-07: Second Reading Passed with Amendments (Senate)
- 2026-04-07: Favorable with Amendments {193721/1 Adopted (Senate)
- 2026-04-07: Favorable with Amendments Report by Budget and Taxation (Senate)
- 2026-02-11: Hearing 3/04 at 1:00 p.m. (Senate)
- 2026-02-06: First Reading Budget and Taxation (Senate)

## Bill text

- Enacted, 2026-04-28: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_197_sb0644t.pdf)
- Third Reading, 2026-04-07: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0644t.pdf)
- First Reading, 2026-02-06: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0644f.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_197_sb0644t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0644t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0644f.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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MD-SB0644-2026RS (as of 2026-10-19).