Tax Insight

Maryland enacts statutory framework for MPU certificates effective January 1, 2027

Insight
5 minute read
June 15, 2026

What happened?

Maryland Senate Bill 644, enacted on April 28, 2026, establishes a statutory framework for the issuance, use, renewal, rescission, and revocation of multiple points of use (MPU) certificates for sales and use tax purposes, effective January 1, 2027. The legislation applies to MPU certificates for digital codes, digital products, and taxable data and information technology services.

Why is it relevant?

SB 644 supersedes or modifies key elements of prior Comptroller guidance, creating a two-year authorization cycle, vendor-level certificates that may apply to future purchases, streamlined certificate generation requirements, and statutory procedures for revocation and vendor notification.

For more information, see PwC's Maryland releases emergency rules and guidance for sales tax on technology services (August 5, 2025).

Actions to consider

Purchasers and vendors using Maryland MPU certificates should review current procedures before the January 1, 2027 effective date. Buyers should confirm whether existing authorizations or certificates issued under current Comptroller guidance will apply under the new statutory framework. Vendors should update processes for certificate verification, record retention, rescission notices, and revocation monitoring.