Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Sponsor: Nancy J. King (District 39)Committee: Budget and TaxationSubject: Taxes - Sales and UseStatus: Approved by the Governor - Chapter 197 (as of Sep 4, 2026)
What this bill does
Official synopsis
Authorizing, for purposes of certain laws governing the sales and use tax, a buyer to issue a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services under certain circumstances and subject to certain limitations; providing for the application for and denial, renewal, and revocation of an authorization for a buyer to issue multiple points of use certificates; etc.
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Testimony (13)
MGA witness listFAV 11FavorableFWA 2Favorable with amendments
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Griffin, Andrewlobbyist | Howard County Chamber of Commerce | Written (PDF) |
| FAV | Espinoza-Thorndahl, Rossana | Latino Child Care Association of Maryland, Inc. (LCAM) | Written (PDF) |
| FAV | Cutler, Travislobbyist | Marriott | Oral |
| FAV | Richards, Evanlobbyist | Maryland Bankers Association | Written (PDF) |
| FAV | Wiggins, Grasonlobbyist | Maryland Chamber of Commerce | Oral + Written (PDF) |
| FAV | Levine, Brianlobbyist | Montgomery County Chamber of Commerce | Written (PDF) |
| FAV | Pearl, Loren | Under Armour | Oral |
| FAV | King, Senator Nancy | Individual | Written (PDF) |
| FAV | Nolan, Paul | Individual | Oral |
| FAV | Senator King, Senator Kinglegislator | Individual | Oral |
| FAV | Vetter, Drew | Individual | Written (PDF) |
| FWA | Dudzic, Matthew | Office of the Comptroller | Oral + Written (PDF) |
| FWA | Bereano, Brucelobbyist | Individual | Oral |
Organizations on record
Registered lobbyists who testified
FAVGriffin, AndrewHoward County Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…
FAVWiggins, GrasonMaryland Chamber of CommerceRegistered for: Maryland Chamber of Commerce; United Way of Central Maryland, Inc.; Madison Marquette Property Investments LLC; Maryland Automobile Insurance Fund; Family Tree, The; OVG Facilities…
FAVLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce
FWABereano, BruceRegistered for: 5400 Holiday Drive LLC; Anne Arundel County Fair; Aurora Technical Systems; BWI Airport Fire Rescue Local 1742; BWI Airport Professional Firefighters; BWI Taxi Management, Inc.…