Maryland legislation · 2026 Regular Session
Maryland HB933: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Status: Signed into law, April 28, 2026
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; requiring an authorized buyer to provide and a vendor to verify a multiple points of use certificate; etc.
What the bill says
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…
From the enrolled text, May 5, 2026:
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 …
Sponsors
- Jheanelle Wilkins (D, 20) · primary sponsor
Latest actions
- : Approved by the Governor - Chapter 198
- : Returned Passed
- : Third Reading Passed (35-0)
- : Motion Special Order until 4/10 (Senator Harris) Adopted
- : Second Reading Passed
- : Favorable Adopted
- : Favorable Report by Budget and Taxation
- : Hearing 3/31 at 1:00 p.m.
- : Referred Budget and Taxation
- : Third Reading Passed (127-0)
Votes
- Third Reading Passed (35-0) (April 13, 2026): 35 yea, 0 nay, passed
- Third Reading Passed (127-0) (March 21, 2026): 127 yea, 0 nay, passed
Common questions
- What is HB933?
- HB933 is a bill in the Maryland Legislature (2026 Regular Session): Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations.
- What does HB933 do?
- In its own words: 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…
- What is the status of HB933?
- Signed into law as of April 28, 2026. Latest action: Approved by the Governor - Chapter 198 (April 28, 2026).
- Who sponsored HB933?
- Jheanelle Wilkins (D, 20).
- Where is the official record for HB933?
- On the Maryland Legislature website: https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0933?ys=2026RS
Source: official Maryland record. Tracked by Delilah, AI for legislation across all 50 states and Congress.