MPU Certificate Authorization

Authorized buyers: Specifically, the amendment requires an authorization by the Maryland Comptroller prior to the issuance of an MPU certificate by a buyer to a vendor. An authorized buyer can present to the vendor a fully completed certificate indicating MPUs of a digital code; digital product; data or information technology service described under NAICS Sector 518, 519, or 5415; or system software or application software publishing service described under NAICS Sector 5132. The amendment also requires an authorized buyer to deliver to the vendor the certificate indicating MPU at or before the time of purchase (i.e., previously, only at the time of purchase).

An authorized buyer can issue an MPU certificate to vendors if: (1) the buyer registers with the Comptroller for a sales and use tax account; (2) following registration, the buyer requests and obtains authorization from the Comptroller to issue a certificate; and (3) the buyer has paid all undisputed taxes payable to the Comptroller or provided for payment in a manner satisfactory to the unit responsible for collection of the tax.

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