Maryland has a 6% state-wide sales tax with no local sales taxes, making compliance simpler than in many states. If you sell taxable goods or services in Maryland, you may be required to collect and remit sales tax. This guide explains who must register, what’s taxable, current tax rates, and filing requirements.
Maryland Sales Tax at a Glance (2026)
| Topic | Key Information |
| State sales tax | 6% |
| Local sales tax | None |
| Economic nexus | $100,000 in sales |
| Sales tax license required | Yes |
| Filing frequency | Monthly, quarterly, or annually |
| Registration | Comptroller of Maryland |
When Do You Have Sales Tax Nexus in Maryland?
YYou generally have sales tax nexus if your business:
- Has a storefront, office, warehouse, employees, or inventory in Maryland
- Uses a third-party fulfillment center located in Maryland
- Exceeds $100,000 in sales to Maryland customers during the current or previous calendar year
If you meet any of these conditions, you’ll generally need to register and collect Maryland sales tax.
What Is Taxable in Maryland?
Most tangible personal property sold in Maryland is taxable, including:
- Clothing
- Electronics
- Furniture
- Sporting goods
Maryland also taxes many digital products and SaaS.
Common exemptions include:
- Grocery food
- Prescription medications
- Certain medical devices
- Sales made with a valid exemption certificate
Most professional services are not taxable.
How to Register for a Maryland Sales and Use Tax License
Register online through the Comptroller of Maryland.
- Complete the Combined Registration Application (CRA).
- Provide your business information and EIN.
- Receive your sales and use tax account.
- Begin collecting sales tax.
There is no registration fee. It usually takes a few days to be processed.
Pro tip: open a separate bank account or sub-account specifically for sales tax funds. This prevents you from accidentally spending money that belongs to the state, a mistake that creates real cash flow problems when filing deadlines arrive.
Maryland Sales Tax Rates
Maryland imposes a flat 6% statewide sales tax rate with no additional local or county sales taxes. This is a genuine advantage for sellers. Unlike states such as Colorado or Alabama, where you might deal with dozens of local jurisdictions each with their own rates, Maryland’s single rate means your point-of-sale system only needs one tax rate for the entire state.
There’s one notable exception: alcoholic beverages are taxed at 9% instead of the standard 6%. If you sell beer, wine, or spirits, make sure your system applies the correct rate to those items. Mixed receipts where a customer buys both alcohol and regular taxable goods need to be split correctly.
Filing Requirements
Collecting the tax is only part of the job. You must file returns and remit the collected funds to Maryland on schedule.
The Comptroller will assign your frequency when you register, but it can change as your sales volume grows.
| Filing Frequency | Requirement | Due Date |
| Monthly | More than $100 collected per month | 20th of the following month |
| Quarterly | Up to $100 collected per month | 20th after each quarter |
| Annual | Low-volume businesses (if approved) | Assigned by the Comptroller |
Businesses must file required returns even if no tax is due.
Late filings may result in penalties, interest, and additional enforcement actions. Businesses that intentionally fail to collect or remit sales tax may face further civil or criminal penalties.
Marketplace Facilitator Rules
Marketplace facilitators such as Amazon, Etsy, eBay, and Walmart Marketplace generally collect and remit Maryland sales tax on marketplace sales. If you also sell through your own website or directly to customers, you’re responsible for collecting tax on those sales if you have nexus.
Maryland Sales Tax Compliance Checklist
- Determine whether you have nexus.
- Register with the Comptroller of Maryland.
- Collect the correct sales tax rate.
- Keep exemption certificates on file.
- File returns on time.
- Maintain accurate sales records.
FAQs
What is the Maryland sales tax rate?
Maryland has a 6% state-wide sales tax with no local sales taxes.
Who needs to collect Maryland sales tax?
Businesses with a physical presence or more than $100,000 in Maryland sales or 200 transactions generally must collect Maryland sales tax.
How do I register for a Maryland sales tax license?
Register online through the Comptroller of Maryland before making taxable sales.
Does Amazon collect Maryland sales tax?
Yes. Marketplace facilitators like Amazon, Etsy, eBay, and Walmart Marketplace generally collect and remit Maryland sales tax on marketplace sales.
What happens if I file my Maryland sales tax return late?
Late filings may result in penalties, interest, and other enforcement actions by the Comptroller of Maryland.
Final Thoughts
Maryland’s statewide sales tax system is relatively straightforward, but businesses still need to determine whether they have nexus, register before making taxable sales, collect the correct tax, and file returns on time.
Need help with Maryland sales tax registration, filings, or compliance? Contact our tax professionals today.
