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Maryland is a destination-based state (sales are taxed where the buyer is located).
Businesses may file in the following ways:
The Maryland sales and use tax is 6%.
A 9% tax rate is applied to the sale of alcoholic beverages.
An 11.5% tax rate is applied to short-term passenger car and recreational vehicle rentals, while certain short-term truck rentals are subject to an 8% tax rate.
The 6% general sales tax applies to prepared food sold for consumption on premises.
The following sales of food for human consumption are exempt from this tax:
Business activities that establish a tax presence in the state include:
Economic nexus in Maryland:
Find out more about nexus in Maryland.
If you file your return and pay on time, you’ll receive a timely-filing sales tax discount.
Due dates are as follows:
You can register for a Sales and Use Tax License online here.
If you have an existing account, or are applying for a consolidated account, you must use a paper application to be faxed to (410) 260-7908 or mailed to:
Comptroller of Maryland
Revenue Administration Center
110 Carroll Street
Annapolis, Maryland 21411-0001
If you file late, you’ll be charged a 10% penalty plus interest at no less than 1% per month and forfeit the timely filing discount.
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