MD HB933

Authorizes buyers to issue Multiple Points of Use (MPU) certificates for digital codes, digital products, and taxable services that will be used concurrently in more than one taxing jurisdiction or resold within an affiliated group

Requires buyers to register with the Comptroller for a sales and use tax account and obtain authorization before issuing MPU certificates, with authorizations valid for at least 2 years and renewable up to 90 days before expiration

Relieves vendors of obligation to collect, pay, or remit sales tax upon receipt of a valid MPU certificate, shifting that responsibility to the authorized buyer who must use a reasonable apportionment method to determine applicable tax

Allows the Comptroller to deny, suspend, or revoke a buyer's authorization to issue MPU certificates for fraud, gross negligence, misuse, or delinquency in tax payments, with mandatory notification to affected vendors

Takes effect January 1, 2027