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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 Expands Solar Energy Equipment Exemption

Equipment that is installed to use solar energy to generate electricity to be used in a structure, supplied to the electric grid, or to provide hot water for use in a structure is exempt from Maryland sales and use tax and property tax.

Tax Amnesty Enacted in Maryland

Legislation has been enacted in Maryland allowing for a tax amnesty period from September 1 through October 30, 2009. The amnesty period is applicable to income, withholding, sales and use, and admissions and amusement taxes. During this period, taxpayers may…

Maryland Exempts Long-Distance Phone Carrier

A long-distance carrier company did not owe sales tax on its transmission of 900-number calls made in Maryland on behalf of information providers.

Maryland Taxes Computer Services, Then Repeals It

The Tax Reform Act of 2007 was signed then legislation to repeal the taxation of computer services was passed and signed on April 8, 2008.

Maryland Sales and Use Tax increased to 6%

Governor O’Malley signed HB 5 which will increase the state sales and use tax from 5% to 6%, effective January 3, 2008. In addition, other provisions added to the new legislation include: tax holiday provisions, taxes to vending machines sales,…

Maryland To Hold Five-Day Tax Holiday

Beginning August 23, 2006 and concluding August 27, 2006 Maryland will exempt select clothing and footwear from sales tax.

Maryland States Tax Was Due on 900-number Services

A Maryland Tax Court ruled that a company was responsible for taxes on 900-number communications services it provided because the services were taxable and the provider was a vendor or an agent.

Maryland Tax Court has ruled that payments made to terminate a lease are not subject to Maryland sales and use tax under certain conditions

Maryland Tax Court has ruled that payments made to terminate a lease are not subject to Maryland sales and use tax under certain conditions.

Maryland computer exemption.

An amended regulation states that tangible personal property including certain computers and software used for raw material testing or end product testing for quality control purposes is now exempt from sales tax. (Reg. Sec. 03.06.01 32-2, Maryland Comptroller of the…

The Circuit Court for Anne Arundel County in Maryland has ruled that an out-of-state retailer and its financed delivery company are liable for use tax.

Both a North Carolina furniture retailer and the delivery company it financed had to pay sales tax on the furniture it sold in Maryland because they had sufficient nexus there. The delivery company set up, installed, repaired the furniture of…