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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0933*
HOUSE BILL 933
Q4 6lr3019
CF SB 644
By: Delegate Wilkins
Introduced and read first time: February 5, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 7, 2026
CHAPTER ______
AN ACT concerning 1
Sales and Use Tax – Certificates Indicating Multiple Points of Use – Alterations 2
FOR the purpose of providing that authorizing, for purposes of certain laws governing the 3
sales and use tax, a buyer to issue a certain certificate indicating multiple points of 4
use of certain digital codes, digital products, or taxable services shall be deemed fully 5
completed under certain circumstances and subject to certain limitations; providing 6
that a buyer is not required to obtain prior approval from the Comptroller before 7
presenting a certificate indicating multiple points of use to a vendor; requiring the 8
Comptroller to relieve a vendor of the obligation to collect, pay, or remit certain sales 9
and use tax under certain circumstances; providing that a certificate indicating 10
multiple points of use shall remain in effect for certain future sales except under 11
certain circumstances; requiring the Comptroller to publish a certain form for a 12
certificate indicating multiple points of use in a certain manner; applying this Act 13
retroactively; providing for the application for and denial, renewal, and revocation of 14
an authorization for a buyer to issue multiple points of use certificates; providing for 15
the validity and rescission of multiple points of use certificates; requiring an 16
authorized buyer to provide and a vendor to verify a multiple points of use certificate 17
in a certain manner; and generally relating to the sales and use tax and certificates 18
indicating multiple points of use. 19
BY repealing and reenacting, without amendments, 20
Article – Tax – General 21
Section 11–403(a) 22
Annotated Code of Maryland 23
(2022 Replacement Volume and 2025 Supplement) 24
2 HOUSE BILL 933
BY repealing and reenacting, with amendments, 1
Article – Tax – General 2
Section 11–403(e) 11–403(a) and (e) 3
Annotated Code of Maryland 4
(2022 Replacement Volume and 2025 Supplement) 5
BY adding to 6
Article – Tax – General 7
Section 11–403(e) 8
Annotated Code of Maryland 9
(2022 Replacement Volume and 2025 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – General 13
11–403. 14
(a) (1) In this section the following words have the meanings indicated. 15
(2) “Affiliated group” has the meaning stated under § 1504 of the Internal 16
Revenue Code and includes related parties described under § 267(b)(10), (11), or (12) of the 17
Internal Revenue Code. 18
(3) “AUTHORIZED BUYER ” MEANS A BUYER AUT HORIZED BY THE 19
COMPTROLLER TO ISSUE TO A VENDOR A MULTIPLE POINTS OF USE CERTIFICATE. 20
(3) (4) “Pass–through entity” has the meaning stated in § 10 –102.1 of 21
this article. 22
(4) (5) “Related pass –through entities” means one or more 23
pass–through entities connected through ownership with a common parent pass –through 24
entity but only if the common parent: 25
(i) possesses at least 80% of the total voting power of the 26
pass–through entity; and 27
(ii) has a value equal to at least 80% of the total value of the 28
pass–through entity. 29
(5) (6) “Sales” includes a booking transaction made through a 30
short–term rental platform. 31
HOUSE BILL 933 3
(E) (1) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A BUYER MAY 1
ISSUE A MULTIPLE POINTS OF USE CERTIFICATE IF: 2
(I) THE BUYER REGISTERS WITH THE COMPTROLLER FOR A 3
SALES AND USE TAX ACCOUNT; 4
(II) FOLLOWING REGISTRATION IN ACCORDANCE WITH ITEM (I) 5
OF THIS PARAGRAPH, THE BUYER REQUESTS A ND OBTAINS AUTHORIZATION FROM 6
THE COMPTROLLER TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE; AND 7
(III) THE BUYER HAS PAID ALL UNDISPUTED TAXES PAYABLE TO 8
THE COMPTROLLER OR PROVIDED FOR PAYMENT IN A MANNER SATISFACTORY TO 9
THE UNIT RESPONSIBLE FOR COLLECTION OF THE TAX. 10
(2) AN AUTHOR IZATION TO ISSUE A M ULTIPLE POINTS OF US E 11
CERTIFICATE SHALL BE VALID FOR A PERIOD N OT LESS THAN 2 YEARS UNLESS 12
SUSPENDED OR REVOKED BY THE COMPTROLLER UNDER PARAGRAPH (5) OF THIS 13
SUBSECTION. 14
(3) A BUYER MAY APPLY TO THE COMPTROLLER FOR A RENEWAL OF 15
THE AUTHORIZATION TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE NOT MORE 16
THAN 90 DAYS BEFORE THE EXPIRATION OF THE CURRENT AUTHORIZATION. 17
(4) THE COMPTROLLER MAY DENY A BUYER ’S REQUEST FOR 18
AUTHORIZATION OR RENEWAL OF AN AUTHORIZATION TO ISSUE A MULTIPLE POINTS 19
OF USE CERTIFICATE DUE TO THE BUYER’S FRAUD, GROSS NEGLIGENCE, MISUSE OF 20
A MULTIPLE POINTS OF USE CERTIFICATE , DELINQUENCY IN THE P AYMENT OF 21
UNDISPUTED SALES AND USE TAX, OR OTHER SIMILAR REASONABLE CAUSE. 22
(5) (I) ON WRITTEN NOTICE TO A BUYER, THE COMPTROLLER MAY 23
REVOKE THE BUYER ’S AUTHORIZATION TO I SSUE A MULTIPLE POIN TS OF USE 24
CERTIFICATE DUE TO T HE BUYER ’S FRAUD , GROSS NEGLIGENCE , MISUSE OF A 25
MULTIPLE POINTS OF U SE CERTIFICATE , DELINQUENCY IN THE P AYMENT OF 26
UNDISPUTED SALES AND USE TAX, OR OTHER SIMILAR REASONABLE CAUSE. 27
(II) FOLLOWING REVOCATION OF A BUYER ’S AUTHORIZATION 28
TO ISSUE A MULTIPLE POINTS OF USE CERTIFICATE, ANY MULTIPLE POINTS OF USE 29
CERTIFICATE ISSUED BY THE BUYER TO VENDORS SHALL BE VOID FROM THE DATE 30
THAT THE COMPTROLLER ISSUES T HE NOTICE UNDER PARA GRAPH (7) OF THIS 31
SUBSECTION. 32
(6) IF THE COMPTROLLER REVOKES A BUYER’S AUTHORIZATION IN 33
ACCORDANCE WITH PARA GRAPH (5) OF THIS SUBSECTION , THE BUYER SHALL 34
4 HOUSE BILL 933
PROVIDE THE COMPTROLLER A LIST OF ALL VENDORS TO WHICH THE BUYER ISSUED 1
MULTIPLE POINTS OF USE CERTIFICATES. 2
(7) (I) NOTWITHSTANDING ANY O THER PROVISION OF LA W, THE 3
COMPTROLLER SHALL PRO VIDE WRITTEN NOTIFIC ATION TO EACH VENDOR THAT 4
HAS RECEIVED A MULTI PLE POINTS OF USE CE RTIFICATE FROM A BUY ER WHOSE 5
AUTHORITY TO ISSUE A MULTIPLE POINTS OF USE CERTIF ICATE HAS BEEN 6
REVOKED. 7
(II) THE NOTICE REQUIRED UNDER SUBPARAGRAPH (I) OF THIS 8
PARAGRAPH SHALL ADVI SE THE VENDOR OF THE DATE ON WHICH A MULT IPLE 9
POINTS OF USE CERTIFICATE HAS BEEN VOIDED. 10
(III) ON RECEIPT OF NOTICE FROM THE COMPTROLLER THAT A 11
MULTIPLE POINTS OF USE CERTIFICATE IS VOID, THE VENDOR IS RESPONSIBLE FOR 12
COLLECTING OR PAYING AND REMITTING THE TAX ON SALES TO THE BUYER WHOSE 13
AUTHORIZATION TO ISS UE A MULTIPLE POINTS OF USE CERTIFICATE H AS BEEN 14
REVOKED. 15
(e) (F) (1) A AN AUTHORIZED, buyer may present to the vendor a FULLY 16
COMPLETED certificate indicating multiple points of use of a digital code, digital product, 17
or taxable service described under § 11–101(m)(14) or (15) of this title, if: 18
(i) the buyer knows at t he time of purchase that the digital code, 19
digital product, or taxable service described under § 11–101(m)(14) or (15) of this title will 20
be: 21
1. concurrently available for use by the buyer in more than 22
one taxing jurisdiction; or 23
2. resold in its original form to a member of an affiliated 24
group or a related pass–through entity of which the buyer is also a member; and 25
(ii) the buyer delivers to the vendor the certificate indicating 26
multiple points of use at OR BEFORE the time of purchase. 27
(2) A CERTIFICATE INDICATING MULTIPLE POINTS OF USE SHALL BE 28
DEEMED FULLY COMPLET ED IF THE CERTIFICAT E CONTAINS THE FOLLO WING 29
INFORMATION: 30
(I) THE NAME OF THE BUYER; 31
(II) THE ADDRESS OF THE BUYER; 32
HOUSE BILL 933 5
(III) THE MARYLAND COMBINED REG ISTRATION NUMBER OF 1
THE BUYER; 2
(IV) THE NAME OF THE VENDOR; 3
(V) THE ADDRESS OF THE VENDOR; AND 4
(VI) A STATEMENT AFFIRMIN G THAT ALL PURCHASES BY THE 5
BUYER FROM THE VENDOR WILL HAVE MULTIPLE POINTS OF USE. 6
(3) A BUYER IS NOT REQUIRE D TO OBTAIN PRIOR AP PROVAL FROM 7
THE COMPTROLLER TO PRESEN T A FULLY COMPLETED CERTIFICATE INDICATING 8
MULTIPLE POINTS OF USE TO A VENDOR. 9
(2) A MULTIPLE POINTS OF U SE CERTIFICATE PROVI DED TO A 10
VENDOR IN ACCORDANCE WITH PARAGRAPH (1) OF THIS SUBSECTION S HALL 11
REMAIN IN EFFECT FOR ALL FUTURE PURCHASES FROM THE VENDOR UNTIL: 12
(I) THE AUTHORIZED BUYER RESCINDS THE MULTIPLE POINTS 13
OF USE CERTIFICATE; 14
(II) THE VENDOR RECEIVES NOTICE FROM THE COMPTROLLER 15
THAT THE BUYER ’S AUTHORIZATION TO I SSUE MULTIPLE POINTS OF USE 16
CERTIFICATES HAS BEEN REVOKED; OR 17
(III) THE VENDOR OTHERWISE KNOWS OR SHOULD KNOW THAT 18
THE BUYER’S AUTHORIZATION TO I SSUE MULTIPLE POINTS OF USE CERTIFICATES 19
HAS BEEN REVOKED. 20
[(2)] (4) (3) (I) On receipt of the fully completed certificate indicating 21
PROPERLY PRODUCED AND ISSUED multiple points of use CERTIFICATE, the vendor is 22
relieved of the obligation to collect, pay, or remit the applicable tax to the Comptroller 23
UNTIL THE VENDOR RECEIVES NOTIFICATION OF RESCISSION BY THE AUTHORIZED 24
BUYER OR REVOCATION BY THE COMPTROLLER, and, subject to paragraph [(4)] (6) (7) 25
of this subsection, the buyer is obligated to collect, pay, or remit the applicable tax to the 26
Comptroller. 27
(II) THE COMPTROLLER SHALL REL IEVE A VENDOR OF THE 28
OBLIGATION TO COLLEC T, PAY, OR REMIT THE TAX APPLICABLE I F THE VENDOR 29
OBTAINS A FULLY COMPLETED CERTIFICATE INDICATING MULTIPLE POINTS OF USE 30
FROM THE BUYER WITHIN 90 DAYS AFTER THE DATE OF THE SALE. 31
(III) A VENDOR, IN THE ABSENCE OF BAD FAITH, IS ENTITLED TO 32
RECEIVE A FULLY COMPLETED CERTIFICATE INDICATING MULTIPLE POINTS OF USE 33
6 HOUSE BILL 933
FROM THE BUYER WITHO UT ANY REQUIREMENT F OR VALIDATION FROM T HE 1
COMPTROLLER. 2
(IV) A CERTIFICATE INDICATI NG MULTIPLE POINTS O F USE 3
SHALL REMAIN IN EFFECT FOR ALL FUTURE SALES BY THE VENDOR TO THE BUYER 4
OF DIGITAL CODES, DIGITAL PRODUCTS, OR TAXABLE SERVICES DESCRIBED UNDER 5
§ 11–101(M)(14) OR (15) OF THIS TITLE UNTIL THE CERTIFICATE IS R EVOKED IN 6
WRITING. 7
(4) AN AUTHORIZED BUYER M AY RESCIND A MULTIPL E POINTS OF 8
USE CERTIFICATE ISSUED TO A VENDOR. 9
(5) A VENDOR THAT HAS RECE IVED NOTICE THAT A B UYER HAS 10
RESCINDED A MULTIPLE POINTS OF USE CERTIF ICATE IS RESPONSIBLE FOR 11
COLLECTING OR PAYING AND REMITTING THE TAX ON SALES MADE TO T HE BUYER 12
AFTER THE DATE OF RESCISSION. 13
[(3)] (5) (6) The AUTHORIZED buyer del ivering the certificate indicating 14
multiple points of use may , FOR EACH SALE SUBJEC T TO THE MULTIPLE PO INTS OF 15
USE CERTIFICATE , use any reasonable but consistent and uniform method of 16
apportionment that is supported by the AUTHORIZED buyer’s records as they exist at the 17
time of the sale and accurately reflects the primary use location in the State TO 18
DETERMINE THE APPLICABLE TAX DUE. 19
[(4)] (6) (7) (i) If the apportionment on the certificate indicating multiple 20
points of use is determined USED TO DETERMINE THE APPLICABLE TAX DUE IS based 21
on a subsequent resale to one or more members of an affiliated group or related 22
pass–through entities, the affiliated member or related pass –through entity reselling the 23
digital code, digital product, or taxable s ervice described under § 11 –101(m)(14) or (15) of 24
this title to another affiliated member or related pass–through entity shall: 25
1. assume or absorb the sales and use tax due from the 26
affiliated member or members or related pass–through entity or entities on that portion of 27
the sale apportioned to the State and pay the sales and use tax due on behalf of the affiliated 28
member or members or related pass–through entity or entities; or 29
2. be liable for the sales and use tax due from the affiliated 30
member or members or related pass–through entity or entities if the sales and use tax due 31
is not paid by the affiliated member or members or related pass–through entity or entities. 32
(ii) If the sales and use tax is paid as provided in subparagraph (i) of 33
this paragraph, the affiliated member end user or related pass –through entity end user is 34
relieved of the obligation to pay or remit the applicable tax to the Comptroller. 35
HOUSE BILL 933 7
[(5)] (7) (8) Notwithstanding any other provision of this subsection, if the 1
taxable price of a subsequent resale of a digital code, digital product, or taxable service 2
described under § 11–101(m)(14) or (15) of this title to an affiliated group member or related 3
pass–through entity is higher than the taxable price on which the sal es and use tax was 4
paid, the end user shall be liable for the additional sales and use tax due on the difference 5
in the taxable price. 6
[(6)] (8) (9) (I) The certificate indicating multiple points of use 7
CERTIFICATE shall include all information required by the Comptroller. 8
(II) THE COMPTROLLER SHALL PUB LISH A FORM FOR A 9
CERTIFICATE INDICATING MULTIPLE POINTS OF USE IN THE MANNER REQUIRED BY 10
THIS SUBSECTION, INCLUDING THE INFORMATION DESCRIBED UNDER PARAGRAPH 11
(2) OF THIS SUBSECTION. 12
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be construed to 13
apply retroactively and shall be applied to and interpreted to affect any retail sale or use 14
in the State occurring on or after July 1, 2025. 15
(10) AN AUTHORIZED BUYER S HALL GENERATE A MULT IPLE P OINTS 16
OF USE CERTIFICATE F OR EACH VENDOR FROM WHICH THE BUYER INTE NDS TO 17
MAKE PURCHASES SUBJECT TO A MULTIPLE POINTS OF USE CERTIFICATE: 18
(I) USING THE COMPTROLLER’S ONLINE APPLICATION OR 19
OTHER MECHANISM PROVIDED BY THE COMPTROLLER; AND 20
(II) IN THE FORM AND MANNER REQU IRED BY THE 21
COMPTROLLER. 22
(11) IN ORDER TO GENERATE A MULTIPLE POINTS OF USE 23
CERTIFICATE, AN AUTHORIZED BUYER SHALL PROVIDE THE FO LLOWING 24
INFORMATION: 25
(I) THE NAME OF THE AUTHORIZED BUYER; 26
(II) THE ADDRESS OF THE AUTHORIZED BUYER; 27
(III) THE MARYLAND COMBINED REG ISTRATION NUMBER OF 28
THE AUTHORIZED BUYER; 29
(IV) THE NAME OF THE VENDOR; 30
(V) THE ADDRESS OF THE VENDOR; 31
8 HOUSE BILL 933
(VI) A STATEMENT AFFIRMIN G THAT ALL PURCHASES BY THE 1
AUTHORIZED BUYER FRO M THE VENDOR WILL HA VE MULTIPLE POINTS OF U SE 2
UNLESS THE AUTHORIZED BUYER OTHERWISE NOTIFIES THE VENDOR; AND 3
(VII) EXCEPT AS PROVIDED I N PARAGRAPH (12) OF THIS 4
SUBSECTION, ANY OTHER INFORMATION THAT THE COMPTROLLER REQUIRES. 5
(12) AN AUTHORIZED BUYER M AY NOT BE REQUIRED T O PROVIDE AN 6
ESTIMATE OF APPORTIO NED USE IN THE STATE IN ORDER TO GEN ERATE A 7
MULTIPLE POINTS OF USE CERTIFICATE. 8
(13) WHEN AN AUTHORIZED BU YER WHO HAS PROVIDED A VENDOR 9
WITH A MULTIPLE POINTS OF USE CERTIFICATE REASONABLY ANTICIPATES THAT A 10
PURCHASE FROM THAT VENDOR WILL BE USED IN THE STATE AND NOT OUTSIDE THE 11
STATE, THE AUTHORIZED BUYER SHALL: 12
(I) NOTIFY THE VENDOR TH AT THE SALE IS NOT S UBJECT TO 13
THE MULTIPLE POINTS OF USE CERTIFICATE; AND 14
(II) PAY THE SALES TAX ON THAT PURCHASE TO THE VENDOR AT 15
THE TIME OF THE SALE. 16
(14) A VENDOR THAT RECEIVES A MULTIPLE POINTS OF USE 17
CERTIFICATE FROM AN AUTHORIZED BUYER SHA LL, ON RECEIPT , VERIFY THE 18
AUTHENTICITY OF THE CERTIFICATE IN THE M ANNER PRESCRIBED B Y THE 19
COMPTROLLER. 20
(15) A VENDOR SHALL OBTAIN A MULTIPLE POINTS OF USE 21
CERTIFICATE FROM AN AUTHORIZED BUYER: 22
(I) BEFORE THE SALE IS CONSUMMATED; OR 23
(II) IF THE VENDOR RECEIV ES A NOTICE OF THE 24
COMPTROLLER’S INTENT TO ASSESS SALES AND USE TAX FOR FAILURE TO OBTAIN A 25
PROPER MULTIPLE POINTS OF USE CERTIFICATE, WITHIN 60 DAYS AFTER THE DATE 26
ON WHICH THE NOTICE IS MAILED. 27
SECTION 3. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 28
July 1, 2026 January 1, 2027. 29