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WES MOORE, Governor Ch. 197
Chapter 197
(Senate Bill 644)
AN ACT concerning
Sales and Use Tax – Certificates Indicating Multiple Points of Use – Alterations
FOR the purpose of providing that 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, or taxable services shall be deemed fully
completed under certain circumstances and subject to certain limitations; providing
that a buyer is not required to obtain prior approval from the Comptroller before
presenting a certificate indicating multiple points of use to a vendor; requiring the
Comptroller to relieve a vendor of the obligation to collect, pay, or remit certain sales
and use tax under certain circumstances; providing that a certificate indicating
multiple points of use shall remain in effect for certain future sales except under
certain circumstances; requiring the Comptroller to publish a certain form for a
certificate indicating multiple points of use in a certain manner; applying this Act
retroactively; providing for the application for and denial, renewal, and revocation of
an authorization for a buyer to issue multiple points of use certificates; providing for
the validity and rescission of multiple points of use certificates; requiring an
authorized buyer to provide and a vendor to verify a multiple points of use certificate
in a certain manner; and generally relating to the sales and use tax and certificates
indicating multiple points of use.
BY repealing and reenacting, without amendments,
Article – Tax – General
Section 11–403(a)
Annotated Code of Maryland
(2022 Replacement Volume and 2025 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 11–403(e) 11–403(a) and (e)
Annotated Code of Maryland
(2022 Replacement Volume and 2025 Supplement)
BY adding to
Article – Tax – General
Section 11–403(e)
Annotated Code of Maryland
(2022 Replacement Volume and 2025 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
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Ch. 197 2026 LAWS OF MARYLAND
Article – Tax – General
11–403.
(a) (1) In this section the following words have the meanings indicated.
(2) “Affiliated group” has the meaning stated under § 1504 of the Internal
Revenue Code and includes related parties described under § 267(b)(10), (11), or (12) of the
Internal Revenue Code.
(3) “AUTHORIZED BUYER” MEANS A BUYER AUTHORIZED BY THE
COMPTROLLER TO ISSUE TO A VENDOR A MULTIPLE POINTS OF USE CERTIFICATE.
(3) (4) “Pass–through entity” has the meaning stated in § 10–102.1 of
this article.
(4) (5) “Related pass–through entities” means one or more
pass–through entities connected through ownership with a common parent pass–through
entity but only if the common parent:
(i) possesses at least 80% of the total voting power of the
pass–through entity; and
(ii) has a value equal to at least 80% of the total value of the
pass–through entity.
(5) (6) “Sales” includes a booking transaction made through a
short–term rental platform.
(E) (1) SUBJECT TO THE LIMITATIONS OF THIS SECTION, A BUYER MAY
ISSUE A MULTIPLE POINTS OF USE CERTIFICATE IF:
(I) THE BUYER REGISTERS WITH THE COMPTROLLER FOR A
SALES AND USE TAX ACCOUNT;
(II) FOLLOWING REGISTRATION IN ACCORDANCE WITH ITEM (I)
OF THIS PARAGRAPH, THE BUYER REQUESTS AND OBTAINS AUTHORIZATION FROM
THE COMPTROLLER TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE; AND
(III) THE BUYER HAS PAID ALL UNDISPUTED TAXES PAYABLE TO
THE COMPTROLLER OR PROVIDED FOR PAYMENT IN A MANNER SATISFACTORY TO
THE UNIT RESPONSIBLE FOR COLLECTION OF THE TAX.
(2) AN AUTHORIZATION TO ISSUE A MULTIPLE POINTS OF USE
CERTIFICATE SHALL BE VALID FOR A PERIOD NOT LESS THAN 2 YEARS UNLESS
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WES MOORE, Governor Ch. 197
SUSPENDED OR REVOKED BY THE COMPTROLLER UNDER PARAGRAPH (5) OF THIS
SUBSECTION.
(3) A BUYER MAY APPLY TO THE COMPTROLLER FOR A RENEWAL OF
THE AUTHORIZATION TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE NOT MORE
THAN 90 DAYS BEFORE THE EXPIRATION OF THE CURRENT AUTHORIZATION.
(4) THE COMPTROLLER MAY DENY A BUYER’S REQUEST FOR
AUTHORIZATION OR RENEWAL OF AN AUTHORIZATION TO ISSUE A MULTIPLE POINTS
OF USE CERTIFICATE DUE TO THE BUYER’S FRAUD, GROSS NEGLIGENCE, MISUSE OF
A MULTIPLE POINTS OF USE CERTIFICATE, DELINQUENCY IN THE PAYMENT OF
UNDISPUTED SALES AND USE TAX, OR OTHER SIMILAR REASONABLE CAUSE.
(5) (I) ON WRITTEN NOTICE TO A BUYER, THE COMPTROLLER MAY
REVOKE THE BUYER’S AUTHORIZATION TO ISSUE A MULTIPLE POINTS OF USE
CERTIFICATE DUE TO THE BUYER’S FRAUD, GROSS NEGLIGENCE, MISUSE OF A
MULTIPLE POINTS OF USE CERTIFICATE, DELINQUENCY IN THE PAYMENT OF
UNDISPUTED SALES AND USE TAX, OR OTHER SIMILAR REASONABLE CAUSE.
(II) FOLLOWING REVOCATION OF A BUYER’S AUTHORIZATION
TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE, ANY MULTIPLE POINTS OF USE
CERTIFICATE ISSUED BY THE BUYER TO VENDORS SHALL BE VOID FROM THE DATE
THAT THE COMPTROLLER ISSUES THE NOTICE UNDER PARAGRAPH (7) OF THIS
SUBSECTION.
(6) IF THE COMPTROLLER REVOKES A BUYER’S AUTHORIZATION IN
ACCORDANCE WITH PARAGRAPH (5) OF THIS SUBSECTION, THE BUYER SHALL
PROVIDE THE COMPTROLLER A LIST OF ALL VENDORS TO WHICH THE BUYER ISSUED
MULTIPLE POINTS OF USE CERTIFICATES.
(7) (I) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE
COMPTROLLER SHALL PROVIDE WRITTEN NOTIFICATION TO EACH VENDOR THAT
HAS RECEIVED A MULTIPLE POINTS OF USE CERTIFICATE FROM A BUYER WHOSE
AUTHORITY TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE HAS BEEN
REVOKED.
(II) THE NOTICE REQUIRED UNDER SUBPARAGRAPH (I) OF THIS
PARAGRAPH SHALL ADVISE THE VENDOR OF THE DATE ON WHICH A MULTIPLE
POINTS OF USE CERTIFICATE HAS BEEN VOIDED.
(III) ON RECEIPT OF NOTICE FROM THE COMPTROLLER THAT A
MULTIPLE POINTS OF USE CERTIFICATE IS VOID, THE VENDOR IS RESPONSIBLE FOR
COLLECTING OR PAYING AND REMITTING THE TAX ON SALES TO THE BUYER WHOSE
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Ch. 197 2026 LAWS OF MARYLAND
AUTHORIZATION TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE HAS BEEN
REVOKED.
(e) (F) (1) A AN AUTHORIZED buyer may present to the vendor a FULLY
COMPLETED certificate indicating multiple points of use of a digital code, digital product,
or taxable service described under § 11–101(m)(14) or (15) of this title, if:
(i) the buyer knows at the time of purchase that the digital code,
digital product, or taxable service described under § 11–101(m)(14) or (15) of this title will
be:
1. concurrently available for use by the buyer in more than
one taxing jurisdiction; or
2. resold in its original form to a member of an affiliated
group or a related pass–through entity of which the buyer is also a member; and
(ii) the buyer delivers to the vendor the certificate indicating
multiple points of use at OR BEFORE the time of purchase.
(2) A CERTIFICATE INDICATING MULTIPLE POINTS OF USE SHALL BE
DEEMED FULLY COMPLETED IF THE CERTIFICATE CONTAINS THE FOLLOWING
INFORMATION:
(I) THE NAME OF THE BUYER;
(II) THE ADDRESS OF THE BUYER;
(III) THE MARYLAND COMBINED REGISTRATION NUMBER OF
THE BUYER;
(IV) THE NAME OF THE VENDOR;
(V) THE ADDRESS OF THE VENDOR; AND
(VI) A STATEMENT AFFIRMING THAT ALL PURCHASES BY THE
BUYER FROM THE VENDOR WILL HAVE MULTIPLE POINTS OF USE.
(3) A BUYER IS NOT REQUIRED TO OBTAIN PRIOR APPROVAL FROM
THE COMPTROLLER TO PRESENT A FULLY COMPLETED CERTIFICATE INDICATING
MULTIPLE POINTS OF USE TO A VENDOR.
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WES MOORE, Governor Ch. 197
(2) A MULTIPLE POINTS OF USE CERTIFICATE PROVIDED TO A
VENDOR IN ACCORDANCE WITH PARAGRAPH (1) OF THIS SUBSECTION SHALL
REMAIN IN EFFECT FOR ALL FUTURE PURCHASES FROM THE VENDOR UNTIL:
(I) THE AUTHORIZED BUYER RESCINDS THE MULTIPLE POINTS
OF USE CERTIFICATE;
(II) THE VENDOR RECEIVES NOTICE FROM THE COMPTROLLER
THAT THE BUYER’S AUTHORIZATION TO ISSUE MULTIPLE POINTS OF USE
CERTIFICATES HAS BEEN REVOKED; OR
(III) THE VENDOR OTHERWISE KNOWS OR SHOULD KNOW THAT
THE BUYER’S AUTHORIZATION TO ISSUE MULTIPLE POINTS OF USE CERTIFICATES
HAS BEEN REVOKED.
[(2)] (4) (3) (I) On receipt of the fully completed certificate indicating
PROPERLY PRODUCED AND ISSUED multiple points of use CERTIFICATE, the vendor is
relieved of the obligation to collect, pay, or remit the applicable tax to the Comptroller
UNTIL THE VENDOR RECEIVES NOTIFICATION OF RESCISSION BY THE AUTHORIZED
BUYER OR REVOCATION BY THE COMPTROLLER, and, subject to paragraph [(4)] (6) (7)
of this subsection, the buyer is obligated to collect, pay, or remit the applicable tax to the
Comptroller.
(II) THE COMPTROLLER SHALL RELIEVE A VENDOR OF THE
OBLIGATION TO COLLECT, PAY, OR REMIT THE TAX APPLICABLE IF THE VENDOR
OBTAINS A FULLY COMPLETED CERTIFICATE INDICATING MULTIPLE POINTS OF USE
FROM THE BUYER WITHIN 90 DAYS AFTER THE DATE OF THE SALE.
(III) A VENDOR, IN THE ABSENCE OF BAD FAITH, IS ENTITLED TO
RECEIVE A FULLY COMPLETED CERTIFICATE INDICATING MULTIPLE POINTS OF USE
FROM THE BUYER WITHOUT ANY REQUIREMENT FOR VALIDATION FROM THE
COMPTROLLER.
(IV) A CERTIFICATE INDICATING MULTIPLE POINTS OF USE
SHALL REMAIN IN EFFECT FOR ALL FUTURE SALES BY THE VENDOR TO THE BUYER
OF DIGITAL CODES, DIGITAL PRODUCTS, OR TAXABLE SERVICES DESCRIBED UNDER
§ 11–101(M)(14) OR (15) OF THIS TITLE UNTIL THE CERTIFICATE IS REVOKED IN
WRITING.
(4) AN AUTHORIZED BUYER MAY RESCIND A MULTIPLE POINTS OF
USE CERTIFICATE ISSUED TO A VENDOR.
(5) A VENDOR THAT HAS RECEIVED NOTICE THAT A BUYER HAS
RESCINDED A MULTIPLE POINTS OF USE CERTIFICATE IS RESPONSIBLE FOR
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Ch. 197 2026 LAWS OF MARYLAND
COLLECTING OR PAYING AND REMITTING THE TAX ON SALES MADE TO THE BUYER
AFTER THE DATE OF RESCISSION.
[(3)] (5) (6) The AUTHORIZED buyer delivering the certificate indicating
multiple points of use may, FOR EACH SALE SUBJECT TO THE MULTIPLE POINTS OF
USE CERTIFICATE, use any reasonable but consistent and uniform method of
apportionment that is supported by the AUTHORIZED buyer’s records as they exist at the
time of the sale and accurately reflects the primary use location in the State TO
DETERMINE THE APPLICABLE TAX DUE.
[(4)] (6) (7) (i) If the apportionment on the certificate indicating multiple
points of use is determined USED TO DETERMINE THE APPLICABLE TAX DUE IS based
on a subsequent resale to one or more members of an affiliated group or related
pass–through entities, the affiliated member or related pass–through entity reselling the
digital code, digital product, or taxable service described under § 11–101(m)(14) or (15) of
this title to another affiliated member or related pass–through entity shall:
1. assume or absorb the sales and use tax due from the
affiliated member or members or related pass–through entity or entities on that portion of
the sale apportioned to the State and pay the sales and use tax due on behalf of the affiliated
member or members or related pass–through entity or entities; or
2. be liable for the sales and use tax due from the affiliated
member or members or related pass–through entity or entities if the sales and use tax due
is not paid by the affiliated member or members or related pass–through entity or entities.
(ii) If the sales and use tax is paid as provided in subparagraph (i) of
this paragraph, the affiliated member end user or related pass–through entity end user is
relieved of the obligation to pay or remit the applicable tax to the Comptroller.
[(5)] (7) (8) Notwithstanding any other provision of this subsection, if the
taxable price of a subsequent resale of a digital code, digital product, or taxable service
described under § 11–101(m)(14) or (15) of this title to an affiliated group member or related
pass–through entity is higher than the taxable price on which the sales and use tax was
paid, the end user shall be liable for the additional sales and use tax due on the difference
in the taxable price.
[(6)] (8) (9) (I) The certificate indicating multiple points of use
CERTIFICATE shall include all information required by the Comptroller.
(II) THE COMPTROLLER SHALL PUBLISH A FORM FOR A
CERTIFICATE INDICATING MULTIPLE POINTS OF USE IN THE MANNER REQUIRED BY
THIS SUBSECTION, INCLUDING THE INFORMATION DESCRIBED UNDER PARAGRAPH
(2) OF THIS SUBSECTION.
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WES MOORE, Governor Ch. 197
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be construed to
apply retroactively and shall be applied to and interpreted to affect any retail sale or use
in the State occurring on or after July 1, 2025.
(10) AN AUTHORIZED BUYER SHALL GENERATE A MULTIPLE POINTS
OF USE CERTIFICATE FOR EACH VENDOR FROM WHICH THE BUYER INTENDS TO
MAKE PURCHASES SUBJECT TO A MULTIPLE POINTS OF USE CERTIFICATE:
(I) USING THE COMPTROLLER’S ONLINE APPLICATION OR
OTHER MECHANISM PROVIDED BY THE COMPTROLLER; AND
(II) IN THE FORM AND MANNER REQUIRED BY THE
COMPTROLLER.
(11) IN ORDER TO GENERATE A MULTIPLE POINTS OF USE
CERTIFICATE, AN AUTHORIZED BUYER SHALL PROVIDE THE FOLLOWING
INFORMATION:
(I) THE NAME OF THE AUTHORIZED BUYER;
(II) THE ADDRESS OF THE AUTHORIZED BUYER;
(III) THE MARYLAND COMBINED REGISTRATION NUMBER OF
THE AUTHORIZED BUYER;
(IV) THE NAME OF THE VENDOR;
(V) THE ADDRESS OF THE VENDOR;
(VI) A STATEMENT AFFIRMING THAT ALL PURCHASES BY THE
AUTHORIZED BUYER FROM THE VENDOR WILL HAVE MULTIPLE POINTS OF USE
UNLESS THE AUTHORIZED BUYER OTHERWISE NOTIFIES THE VENDOR; AND
(VII) EXCEPT AS PROVIDED IN PARAGRAPH (12) OF THIS
SUBSECTION, ANY OTHER INFORMATION THAT THE COMPTROLLER REQUIRES.
(12) AN AUTHORIZED BUYER MAY NOT BE REQUIRED TO PROVIDE AN
ESTIMATE OF APPORTIONED USE IN THE STATE IN ORDER TO GENERATE A
MULTIPLE POINTS OF USE CERTIFICATE.
(13) WHEN AN AUTHORIZED BUYER WHO HAS PROVIDED A VENDOR
WITH A MULTIPLE POINTS OF USE CERTIFICATE REASONABLY ANTICIPATES THAT A
PURCHASE FROM THAT VENDOR WILL BE USED IN THE STATE AND NOT OUTSIDE THE
STATE, THE AUTHORIZED BUYER SHALL:
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Ch. 197 2026 LAWS OF MARYLAND
(I) NOTIFY THE VENDOR THAT THE SALE IS NOT SUBJECT TO
THE MULTIPLE POINTS OF USE CERTIFICATE; AND
(II) PAY THE SALES TAX ON THAT PURCHASE TO THE VENDOR AT
THE TIME OF THE SALE.
(14) A VENDOR THAT RECEIVES A MULTIPLE POINTS OF USE
CERTIFICATE FROM AN AUTHORIZED BUYER SHALL, ON RECEIPT, VERIFY THE
AUTHENTICITY OF THE CERTIFICATE IN THE MANNER PRESCRIBED BY THE
COMPTROLLER.
(15) A VENDOR SHALL OBTAIN A MULTIPLE POINTS OF USE
CERTIFICATE FROM AN AUTHORIZED BUYER:
(I) BEFORE THE SALE IS CONSUMMATED; OR
(II) IF THE VENDOR RECEIVES A NOTICE OF THE
COMPTROLLER’S INTENT TO ASSESS SALES AND USE TAX FOR FAILURE TO OBTAIN A
PROPER MULTIPLE POINTS OF USE CERTIFICATE, WITHIN 60 DAYS AFTER THE DATE
ON WHICH THE NOTICE IS MAILED.
SECTION 3. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2026 January 1, 2027.
Approved by the Governor, April 28, 2026.
–8–Every fact on this page links to its source, starting with the official bill record.