# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 06 — Sales and Use Tax

### Chapter 01 — Sales and Use Tax

#### Regulation .50 Applicable Rate for Data or Information Technology Services and Software Publishing Services.

*COMAR 03.06.01.50*

A. Definitions.

  (1) In this regulation, the following terms have the meaning indicated.

  (2) Terms Defined.

    (a) “Data or information technology service” has the meaning stated in Regulation .48 of this chapter.

    (b) “Software publishing service” has the meaning stated in Regulation .48 of this chapter.

B. Notwithstanding Tax-General Article, §11-104(l)(1), Annotated Code of Maryland regarding the sales and use tax rate for data or information technology services or software publishing services, if a different rate could be applied to a sale or use of tangible personal property, a digital code, a digital product, or a taxable service, the higher rate shall apply to the sale.