Requiring the Comptroller to distribute the sales and use tax revenue on the sale or use of certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained electronically by the buyer or delivered by certain means; applying the sales and use tax to a sale or use of certain digital products; providing that the retail sale of a certain digital code or digital product shall be presumed to be made in the state in which a certain customer tax address is located; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2020
( 11-101, 11-102, 11-103, 11-217, 11-221, 2-1302.1 )
Last Updated: 9/22/2020 3:30 PM