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Legislation · Maryland · 2026 Regular Session

SB 644: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

Summary

Authorizing, for purposes of certain laws governing the sales and use tax, a buyer to issue a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services under certain circumstances and subject to certain limitations; providing for the application for and denial, renewal, and revocation of an authorization for a buyer to issue multiple points of use certificates; etc.

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Apr 28, 2026

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