- Maryland introduces a 3 percent sales and use tax on data, IT, and software publishing services effective 1 July 2025
- Technical Bulletin 54 provides guidance for compliance with the new tax rules
- Vendors must collect the tax unless a buyer presents a multiple points of use certificate
- A valid MPU Certificate exempts vendors from collecting the tax; buyers or affiliated group members must remit use tax in Maryland
- Buyers can request a refund for sales and use tax paid to another jurisdiction using Form SUT 205
- The bulletin defines key terms and explains the purpose and procedure for MPUs
- Emergency regulations for the new tax will be published on 11 July 2025 in the Maryland Register
Source: regfollower.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.
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