Maryland HB933 modifies sales and use tax rules for digital products and services with multiple points of use.

Maryland HB933 amends the sales and use tax regulations for digital products and services that are used in multiple jurisdictions. The bill requires the Comptroller to publish a form for a certificate indicating multiple points of use, which must include specific information such as the buyer's and vendor's details. It also specifies that a buyer is not required to obtain prior approval from the Comptroller before presenting a certificate to a vendor.

Maryland HB933 modifies sales and use tax rules for digital products and services with multiple points of use.

Maryland HB933 amends the sales and use tax regulations for digital products and services that are used in multiple jurisdictions. The bill requires the Comptroller to publish a form for a certificate indicating multiple points of use, which must include specific information such as the buyer's and vendor's details. It also specifies that a buyer is not required to obtain prior approval from the Comptroller before presenting a certificate to a vendor.