- Maryland introduces a 3 percent sales tax on certain information technology and data services
- The law is effective from July 1, 2025
- The definition of taxable services is expanded to include specific data or information technology services
- The same sourcing rules for digital codes and products apply to these services
- Buyers can provide a certificate for multiple points of use at purchase
- A 2 percent capital gains surcharge is established for individuals with income over 350,000 dollars annually
Source: www2.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
