Maryland SB644 modifies sales and use tax rules for digital products, allowing buyers to present certificates indicating multiple points of use.

Maryland SB644 alters the state's sales and use tax regulations concerning digital products. It allows buyers to present fully completed certificates indicating multiple points of use to vendors without needing prior approval from the Comptroller. The Comptroller is required to publish a specific form for these certificates. The bill also relieves vendors of the obligation to collect, pay, or remit sales and use tax if they receive a fully completed certificate from the buyer. Additionally, the certificate remains in effect for all future sales until it is revoked in writing.

Maryland SB644 modifies sales and use tax rules for digital products, allowing buyers to present certificates indicating multiple points of use.

Maryland SB644 alters the state's sales and use tax regulations concerning digital products. It allows buyers to present fully completed certificates indicating multiple points of use to vendors without needing prior approval from the Comptroller. The Comptroller is required to publish a specific form for these certificates. The bill also relieves vendors of the obligation to collect, pay, or remit sales and use tax if they receive a fully completed certificate from the buyer. Additionally, the certificate remains in effect for all future sales until it is revoked in writing.