On February 12, 2021, the Maryland General Assembly voted to override Governor Larry Hogan’s veto of House Bill 932, which subjects digital products (both downloads and streaming) to the state’s sales and use tax.

As the Maryland Senate voted 29-17 and the Maryland House of Delegates voted 90-44, the bill received the required three-fifths vote by both chambers of the Maryland General Assembly to override the Governor’s veto. As a result, Maryland has now expanded its sales and use tax to encompass the sale of digital products, including streaming. The tax will take effect in 30 days pursuant to Maryland’s Constitution.