Maryland SB 644, effective January 1, 2027, establishes a formal process for buyers to claim a multiple points of use (MPU) exemption on digital products and taxable services used across multiple states. Buyers must register with the Comptroller and receive authorization before issuing MPU certificates to vendors. Once issued, certificates stay valid for future purchases from that vendor until rescinded or revoked. Vendors who receive a properly completed certificate are relieved of collection obligations, and have a 90-day window to obtain a certificate after a sale. The Comptroller must notify vendors directly if a buyer's authorization is revoked. 

The bottom line: If your business sells digital products or taxable services to Maryland buyers who use them across multiple states, SB 644 creates a clear, structured path to exempt those sales. Sellers and buyers should both confirm their registration and certificate processes are in place before the January 2027 effective date.