Draft Computer Service Tax Regulations

Up until now, no one knew how the computer services tax (Section 3 of SB2), adopted as part of the 2007 Maryland General Assembly special session legislation, was intended to be implemented. The Comptroller's office just today released draft regulations implementing the law. The Comptroller's office also released this FAQ. Barring any unforseen challenges, final regulations are scheduled to be released sometime after the close of the legislative session on April 7. For more, see this BBJ article.