MD SB644

Establishes specific requirements for a "fully completed" multiple points of use certificate for digital codes, digital products, and taxable services, including buyer and vendor names, addresses, buyer's Maryland Combined Registration number, and an affirmation statement

Eliminates the requirement for buyers to obtain prior approval from the Comptroller before presenting a multiple points of use certificate to a vendor

Requires the Comptroller to relieve vendors of tax collection obligations if they obtain a fully completed certificate from the buyer within 90 days after the sale date, and allows vendors to accept certificates without Comptroller validation (absent bad faith)

Certificates remain in effect for all future qualifying sales between the same vendor and buyer until revoked in writing

Applies retroactively to retail sales or uses occurring on or after July 1, 2025, with an effective date of July 1, 2026