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Maryland Allows Multiple Points of Use Certificates for Digital Services

Bradley Feimer
July 7, 2025

Maryland recently enacted bill HB 352. The legislation provides, effective July 1, 2025, that businesses which use a digital service across multiple states may submit to the vendor a multiple point of use certificate to allocate and pay tax only on the portion of the service used in Maryland.

Additional guidance may be found here.

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Author

Bradley Feimer

Bradley Feimer is a Senior Regulatory Counsel at Sovos. Brad focuses on domestic sales tax, fees, and Colorado local taxation. Brad is a member of the Massachusetts Bar and the Institute for Professionals in Taxation (IPT). He has a B.A. in English from The Ohio State University and a J.D. from Suffolk University Law School.
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