Disclaimer: This document contains a draft of proposed new regulations and proposed amendments to existing regulations pertaining to the sales and use tax as it applies to data and information technology services and software publishing services, and other alterations to the sales and use tax effectuated by 2025 House Bill 352, the Budget Reconciliation and Financing Act,
Chapter 604 of the Acts of 2025. These regulations are subject to review by the Office of the Attorney General. The Comptroller will submit regulations to be adopted on an emergency basis. This document will be updated when the proposed regulations have been submitted to the Joint Committee on Administrative, Executive and Legislative Review.
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