Maryland Issues Guidance on 3% Sales Tax and Multiple Points of Use Certificates

Maryland began imposing a 3% sales tax on software and technology-related services on July 1, 2025.
The Maryland Comptroller issued guidance on using a multiple points of use (MPU) certificate for certain taxable products and services.
The new tax is part of the Budget Reconciliation and Financing Act of 2025.
Buyers of newly-taxed tech services and digital products can provide vendors with an MPU certificate.
MPU rules allow buyers to notify sellers of multi-state use to ensure tax is only imposed on in-state use.
An MPU certificate allows buyers to remit use tax on apportioned use in Maryland, relieving vendors of tax collection obligations.
The Comptroller’s bulletin provides guidance on MPU rules, including applicability and procedures for requesting an MPU certificate.
Buyers must have a Maryland sales and use tax account to issue a valid MPU certificate.

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.