Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.
Nonprofit Organization
Maryland Imposes New 3% Sales Tax on List of Software, IT and Data Services
On May 20, 2025 Governor Moore signed House Bill 352, enacting a 3% tax on a long list of software, data and IT services. Recall that in 2021, Maryland expanded its sales tax to include digital products, which its defined broadly to include computer software regardless of method of delivery and certain business to business services. Excluded from taxable software requires configuration (i.e., does not operate immediately “out of the box”) and customized software. In July 2022, Maryland effected additional sales tax legislation to exclude ...
read moreEver since, and even before, the U.S. Supreme Court’s landmark 1992 decision in Quill Corp. v. North Dakota, in which it affirmed the Commerce Clause ‘physical presence’ standard for sales tax nexus, Congress has continually grappled with the increasing sales tax revenue shortfalls and perceived unfair advantage that online and mail-order retailers have ...
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