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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.

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.

Maryland Enacts Marketplace Nexus Legislation

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

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.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

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…