Maryland changes multiple points of use certificate rules for data, IT and software publishing services from 1 January 2027
This page records one dated change. For the rules in United States as they stand today, see the United States guide →
- Jurisdiction
- United States (Maryland)
- Tax
- Sales and use tax
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 27 May 2026
- Effective
- 1 January 2027
- Authority
- Comptroller of Maryland
- Systems
- Tax engine, ERP, Reporting
- Verified
- Fetched from official source · high confidence
Maryland buyers of data services, information technology services and software publishing services that issue multiple points of use certificates, and their vendors.
Re-issue Maryland MPU certificates per vendor and update exemption-certificate handling for 1 January 2027.
Tax engineERPReporting
Per the Maryland Comptroller's Tax Alert 'Sales and Use Tax Updates 2026 - 2027' (27 May 2026), Chapters 197 and 198 of the Acts of 2026 alter the multiple points of use (MPU) certificate provisions for the sales and use tax on data services, information technology services and software publishing services, effective 1 January 2027. An authorization to issue MPU certificates is renewable every two years; a separate MPU certificate is required for each vendor; and a buyer expecting a specific purchase to be used only in Maryland must notify the vendor and pay the tax at the time of sale.
What changed in detail
In its Tax Alert ‘Sales and Use Tax Updates 2026 - 2027’, dated 27 May 2026, the Comptroller of Maryland states that Chapters 197 and 198 of the Acts of 2026 alter the multiple points of use (MPU) certificate provisions of the sales and use tax. The changes apply to data services, information technology services and software publishing services, and take effect on 1 January 2027.
A buyer that obtains authorisation from the Comptroller may issue MPU certificates, and that authorisation is subject to renewal every two years. A separate MPU certificate must be issued for each vendor from which the buyer intends to make purchases subject to an MPU certificate. A buyer expecting a specific purchase to be used only in Maryland must notify the vendor and pay the tax at the time of sale.
What it means
Buyers that rely on a single certificate across vendors will need to reissue certificates vendor by vendor and track the two-year renewal. Vendors should update how they accept and store MPU certificates before 1 January 2027.
Proof
Chapters 197 and 198 of the Acts of 2026, effective January 1, 2027, alter provisions of the Maryland sales and use tax related to multiple points of use (MPU) certificates.
Source snapshot of the official page. Open full size ↗