SB 644 Maryland Senate · 2026 Regular Session

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

SB 644 simplifies tax collection for digital products and services used across multiple jurisdictions. It allows businesses (buyers) to submit a standardized certificate to vendors confirming that digital codes, products, or taxable services will be used in more than one taxing area or resold to affiliated entities. Once vendors receive a properly completed certificate, they are exempt from collecting, paying, or remitting sales tax for those transactions, and the certificate remains valid for future sales with the same buyer. The bill applies retroactively and eliminates the need for vendors to seek prior approval from the Comptroller for these certificates.

Issues: ✗ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

Senate Passage

Apr 2026

House of Delegates Passage

Apr 2026

Signed into Law

Apr 2026

Introduced Feb 6, 2026 Signed Apr 28, 2026

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What changed between versions

First - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations → Third - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations · 6 edits

MODERATE

The bill was amended to shift the authority for issuing multiple points of use certificates from a general buyer to a specifically 'authorized buyer' who must register with and obtain approval from the Comptroller. This change adds new administrative requirements, including a two-year authorization period, a 90-day renewal window, and grounds for denial or revocation based on fraud or delinquency, while also mandating that vendors be notified if an authorization is revoked.

Scope change

The scope of the bill was expanded to include administrative procedures for authorizing buyers, renewing those authorizations, and revoking them under specific conditions, moving from a purely transactional rule to a regulated licensing framework.

ELIGIBILITY

Introduced a new definition for 'AUTHORIZED BUYER' and established that only registered buyers with Comptroller approval can issue certificates.

REQUIREMENT

Added new requirements for buyers to register for a sales and use tax account, obtain authorization, and pay all undisputed taxes before issuing certificates.

ENFORCEMENT

Granted the Comptroller the power to deny or revoke authorization due to fraud, gross negligence, misuse of certificates, or tax delinquency.

Mandated that the Comptroller notify all vendors when a buyer's authorization is revoked and that any certificates issued after revocation are void.

TIMELINE

Set a minimum validity period of two years for authorizations and allowed buyers to apply for renewal up to 90 days before expiration.

DEFINITION

Reorganized the statutory text to move the definition of 'Sales' from subsection (e) to subsection (a) and adjusted the repeal references.

Floor votes · Senate Mar 19, 2026 · House of Delegates Mar 31, 2026

How they voted

45–0

Passed · 4 other

Total votes 49

Mar 19, 2026

D Democratic36

32 Yea 4

88% Yea

R Republican13

13 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 28, 2026

Signed into law

Approved by the Governor - Chapter 197

executive

Apr 13, 2026

Upper · Passed

Returned Passed

upper

Apr 13, 2026

Lower · Passed

Third Reading Passed

lower

Apr 11, 2026

Lower · Passed

Favorable Adopted Second Reading Passed

lower

Apr 11, 2026

Lower · Passed

Favorable Report by Ways and Means

lower

Apr 9, 2026

Committee

Rereferred to Ways and Means

lower

Apr 8, 2026

Committee

Referred Rules and Executive Nominations

lower

Apr 8, 2026

Upper · Passed

Third Reading Passed

upper

Apr 7, 2026

Upper · Passed

Favorable with Amendments {

upper

Apr 7, 2026

Upper · Passed

Favorable with Amendments Report by Budget and Taxation

upper

Mar 31, 2026

House Of Delegates · Passed

House of Delegates Vote: pass (138-0-4)

house of delegates

Mar 19, 2026

Senate · Passed

Senate Vote: pass (45-0-4)

senate

Feb 6, 2026

Committee

First Reading Budget and Taxation

upper

1 primary · 0 co-sponsors