Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

Summary

The bill lets a buyer give a vendor a completed “multiple points of use” certificate for digital codes, products, or taxable services that will be used in more than one Maryland tax jurisdiction or resold within an affiliated group. The vendor no longer has to collect, pay, or remit the tax; the buyer assumes that duty. It also requires the Comptroller to publish a standard certificate form.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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