H.B. 791, became law w/o governor’s signature (pursuant to letter dated May 27, 2022); Cross-filed S.B. 723, became law w/o governor’s signature (pursuant to letter dated May 27, 2022). Following Maryland’s 2021 enactment of legislation that subjects certain defined “digital products” to Maryland sales and use tax [see H.B. 932 (2020), and State Tax Matters, Issue 2021-7, for more details on this new law], as well as subsequently enacted legislation in 2021 that includes some taxable “digital product” carveouts [see S.B. 787 (2021), and previously issued Multistate Tax Alert for more details on these law changes], 2022 legislation that is set to take effect on July 1, 2022, amends the definition of digital products by including some additional examples of items that do not constitute taxable digital products.
Source Deloitte
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