Maryland legislation enacted on May 29 excludes from taxable “digital products” certain computer software or software as a service (SaaS) purchased or licensed solely for commercial purposes in an enterprise computer system. The legislation also excludes certain digital products in which the purchaser has an intellectual property interest. The legislation, enacted without the signature of Gov. Larry Hogan (D), is effective July 1, 2022. [S.B. 723/H.B. 791, enacted 5/29/22]
Source PwC
