Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations” Read the full text
2026 session
What it does
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.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
First reading, house of origin · Feb 5, 2026
Hearing · Mar 4, 2026
Committee report, house of origin: Favorable with Amendments · Apr 6, 2026
Second reading, house of origin: Passed with Amendments · Mar 17, 2026
Third reading, house of origin: Passed · Mar 18, 2026
First reading, opposite house · Mar 20, 2026
Committee report, opposite house: Favorable · Apr 10, 2026
Second reading, opposite house: Passed · Mar 27, 2026
Third reading, opposite house: Passed · Mar 30, 2026
The numbers
1
sponsor on the bill
Sponsors
Recorded votes
Third Reading (SB) Calendar No.92House · 2026-03-31 · Voting Yea 137, Voting Nay 0, Not Voting 3, Excused from Voting 0, Excused (Absent) 1
Third Reading (SB) Calendar No.79Senate · 2026-03-19 · Voting Yea 43, Voting Nay 0, Not Voting 3, Excused from Voting 0, Excused (Absent) 1
Roll-call results shown verbatim from the Maryland legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Approved by the Governor - Chapter 197 (as of Sep 4, 2026).