Maryland's Tax Rules Get a Makeover: What You Need to Know

Maryland is making significant changes to its sales and use tax regulations. The Comptroller's office has proposed sweeping updates that impact various sectors, particularly technology and multi-state businesses.

Key Changes

• Data and IT Services: The new rules clarify how these services are taxed, reflecting the growing importance of technology in our daily lives.

• Software Publishing: Vendors and buyers should take note of the updated guidelines on tax collection and payment.

• Multiple Points-of-Use Certificates: Businesses operating in multiple locations will find it easier to manage taxes with the revised rules.

• Apportionment: The Comptroller's office is simplifying how taxes are divided between different states, a complex issue that affects multi-state businesses.

• Record Keeping: Businesses must maintain specific records to ensure compliance with the new regulations.

Public Input

The Comptroller's office is accepting comments on these changes until January 26, 2026. This is an opportunity for businesses and individuals to voice their opinions and influence the final rules.

Stay Informed

These changes will have a wide-reaching impact, so it's crucial to stay informed and participate in the public comment period.