Maryland will exempt intra-group digital services from sales and use tax from 1 July 2026. The exemption applies to services supplied between affiliated group members. The change follows House Bill 898 adopted on 12 May 2026.
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Key Takeaways
As of 1 July 2026, Maryland exempts intra-group digital services supplied between affiliated group members from sales and use tax.
Maryland House Bill 898, adopted on 12 May 2026, introduced the exemption.
The exemption applies to digital and IT-supported services used, consumed, and enjoyed within an affiliated corporate group.
Both parties must be members of the affiliated group under the Maryland Revenue Code.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 30 July 2026. It relates to VAT developments in United States. The original source is 1stopVAT.
