Maryland Comptroller Proposes Amendments to Sales, Use Tax Regulations

The Maryland Comptroller proposed amendments to regulations on sales and use tax, including changes to data and information technology services, software publishing services, and multiple points-of-use certificates. The proposed rules implement recent legislative changes, define key terms, establish requirements for multiple points of use certificates, and clarify tax collection and remittance obligations for vendors and buyers. The regulations also address apportionment methods and recordkeeping requirements. Comments will be accepted through Jan. 26, 2026. [Md. Comptroller of the Treasury, Proposed Regs. Sections 03.06.01.01 et al., 12/26/25]