- Introduction of New Sales Tax: Maryland is implementing a new 3% sales tax on certain information technology (IT) and data services, effective July 1, 2025, as mandated by recently enacted legislation (H.B. 352). This change is part of broader tax reforms aimed at modernizing the state’s tax structure.
- Proposed Administrative Rules: In response to the new tax, the Maryland Comptroller is proposing amendments and new rules under COMAR that outline how the tax will be applied and administered. These proposed rules are intended to align with previously issued guidance regarding the taxable services.
- Public Comment Period: The proposed rules will be published in the Maryland Register on December 26, 2025, and the Comptroller is inviting public comments until January 25, 2026. Stakeholders are encouraged to review the proposed changes and provide feedback during this period.
Source Deloitte
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