Back to Sales Tax Updates

Maryland Sales Tax

On this page you will find handy sales and use tax information about Maryland.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Maryland that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.000%
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Remote Seller Nexus Rules
ECONOMIC NEXUS

10/1/2018 – see emergency reg
MARKETPLACE NEXUS

10/1/2019
Sales Tax Holidays
Annual Energy Star Holiday

February 17-19, 2024

1. Sales of Energy Star products (includes air conditioners, washers and dryers, furnaces, heat pumps, standard-size refrigerators, compact fluorescent light bulbs (CFL), light-emitting diode (LED) light bulbs, dehumidifiers and programmable thermostats) and solar water heaters.
Annual Back to School Holiday

August 11-17, 2024

1. Clothing and footwear (excluding accessories) – $100 or less per item.

Visit the Maryland Comptroller’s web page for more information.
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

September 1, 2015 - October 30, 2015

Go to Maryland Amnesty Page
AMNESTY INCLUSION PERIODS

Tax returns due on or before December 31, 2014.

TAX TYPES AND CONDITIONS

Personal income tax, corporate income tax, withholding tax, sales and use taxes, or admission and amusement taxes. More details.
AMNESTY BENEFITS

Penalties and 50% interest waived.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

1 Sales Tax Jurisdiction

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Maryland Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: sale for resale, production activities, agriculture, repair labor

 

Entity types of exemptions: nonprofit charitable, educational, religious, volunteer fire companies and rescue squads, nonprofit cemetery companies, qualifying veterans organizations, government agencies, credit unions

 

Maryland Exemption Certificates
State Links
State Tax Web Page

Comptroller of Maryland
Rate Look-Up Page

Maryland Sales Tax Rate Look-Up
Registration Link

Register for Maryland Sales Tax
History & Fun Facts
HISTORY

  • Maryland enacted the Maryland Sales Tax in 1947 and it was codified in 1957. On January 1, 1989, sales and use tax provisions were recodified, becoming part of Title 11 of the Tax-General Article of Maryland Code.
FUN FACTS
  • In Maryland, ice cream, frozen yogurt and other frozen desserts that are sold in containers of less than one pint are taxable. Taxability depends on size. For example, tax will apply to the sale of a single ice cream sandwich, but will not apply to a package of a dozen ice cream sandwiches containing more than one pint of ice cream.

Maryland Issues Guidance Regarding Private Letter Rulings

The Maryland Comptroller has issued a technical bulletin providing guidance and procedures for submitting a petition for a Private Letter Ruling (PLR), effective December 22, 2023.

Maryland Announces Transition to New Online Filing Portal

Effective February 2024, online filing of many business taxes, including Withholding, Sales and Use, and Admissions and Amusements in Maryland will move to a new online filing portal, Maryland Tax Connect.

Maryland Enacts Tax on Rentals of Home Amenities

Effective July 1, 2024, Maryland has enacted legislation that imposes the state’s 6% sales tax on rentals of home amenities such as swimming pools and event spaces.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Move Forward

The Maryland Tax Court has denied the Comptroller of Maryland\’s motion to dismiss Apple Inc\’s refund claim for Digital Advertising Taxes paid, allowing the case to move forward in the appeals process.

Maryland Enacts New Tax on Digital Advertising

The Maryland legislature overrode Governor Larry Hogan’s veto of a new tax on digital advertising (H.B. 732) on February 12, 2021, making Maryland the first state in the country to adopt a tax on digital advertising.

Maryland Updates Digital Products Definition with New Exclusions

On July 1, 2022, Maryland changed the definition of a digital product to make application of sales and use tax exclude certain products.

Maryland Creates Exemptions for Diapers and Infant Related Products

Beginning July 1, 2022, Maryland exempts diapers and various other products related to infants and their care.

States Enact Gas Tax Holidays to Provide Taxpayer Relief

In attempts provide relief to taxpayers at the pump, there is a growing trend in 2022 of states passing temporary gas tax holidays to combat inflation and surging fuel prices.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Maryland Offers Increased Vendor Credits for March, April, and May Returns Filed by July 15, 2021

Maryland is currently offering a vendor credit of up to $3,000 on sales tax returns for the months of March, April, and May 2021.

Maryland Expands Tax on Digital Goods

Effective March 14, 2021, the sale of canned or commercial off-the-shelf software obtained electronically is considered a digital good and is subject to Maryland sales and use tax, as well as the sale of electronically delivered software and software as a service (SaaS).

Electronic Gaming Devices Properly Taxed as Games of Entertainment in Maryland

Maryland held that electronic gaming devices were properly characterized as games of entertainment for purposes of being assessed Admissions and Amusement (A&A) Taxes.

Maryland Enacts Sales Tax Exemption for Qualified Data Centers

Effective July 1, 2020, Maryland has enacted a sales and use tax exemption on certain personal property for qualified data centers.

Peer-to-Peer Car Sharing Services to Remain Taxable in Maryland

Maryland has extended the sunset date for the imposition of sales tax on peer-to-peer car sharing services until June 30, 2021.

Maryland Enacts Exemption for Hearing Aid Items

Effective July 1, 2020, Maryland has enacted a sales and use tax exemption for specified hearing aid items.

Maryland Enacts Marketplace Nexus Legislation

Maryland has enacted legislation with marketplace nexus provisions, effective October 1, 2019.

Maryland Enacts Exemption for Commercial Building Cleaning Services

Effective April 30, 2019, Maryland sales and use tax does not apply to cleaning services for a commercial or industrial building owned by a common ownership community or a retirement community used for specified services.

October 1, 2018 Remote Seller Deadline for Multiple States

The October 1, 2018 remote seller compliance deadline is approaching for a number of states. Click on the links below for our previous news items with more details. Alabama Enacts Economic Nexus Provision Illinois Enacts Economic Nexus Legislation Indiana Enacts…

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Maryland Passes Emergency Economic Nexus Rule

The Maryland Comptroller passed an emergency economic nexus rule for remote sellers, effective October 1, 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.