Maryland Sales Tax Guide: Rate, Rules & Filing

Maryland applies a flat 6% state sales and use tax with no local sales taxes, so the rate is 6% everywhere. Effective July 1, 2025, Maryland added a separate 3% "tech tax" on data, IT, and software-publishing services sold for enterprise use.

Because the general rate is uniform, there is no city-by-city variation to track.

To look up the combined rate for a specific Maryland address, use our US sales tax calculator.

Maryland economic nexus applies once your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.

Maryland has required marketplace facilitators to collect and remit the state's 6% sales and use tax on facilitated retail sales since October 1, 2019, under Tax-General Article § 11-101(c-2). An out-of-state marketplace facilitator must register and collect once its Maryland sales activity in the prior or current calendar year exceeds $100,000 in gross revenue or reaches 200 or more separate transactions — the same economic-nexus thresholds applied to remote sellers generally. Facilitators report facilitated sales separately from direct sales on Form 202F, and a marketplace seller is not required to collect tax on sales for which a registered facilitator collects and remits the applicable tax.[10]

Maryland assigns monthly, quarterly, or annual filing based on liability. Returns are due the 20th of the month following the reporting period. If the 20th falls on a weekend or holiday, the deadline moves to the next business day. For the portal, return, and step-by-step, see our guide to filing Maryland sales tax online.

Maryland exempts groceries and prescription drugs. Digital products — streaming, eBooks, apps, and subscriptions — are taxable at 6%. SaaS for enterprise use is taxed at the new 3% tech-tax rate, while SaaS for individual or non-enterprise use is taxed at 6%. The custom-software exemption was repealed effective July 1, 2025.

Maryland has no prescribed resale certificate form; a buyer gives the seller a signed statement that the purchase is for resale, including the buyer's Maryland sales and use tax registration number [6]. A blanket resale certificate covers ongoing purchases from a supplier and stays in force until revoked [6].

For the official form, multistate certificate rules and expiry, see the Maryland resale certificate guide.

Late filing or payment carries a penalty of up to 10% of the tax due, plus interest from the due date until the balance is paid. Our Maryland filing guide lists late filing penalties, interest, and what to do if you missed a return.

To dispute an assessment or refund denial, request an informal hearing with the Comptroller's Hearings and Appeals section within 30 days [7]. If you disagree with the final determination, you can appeal to the Maryland Tax Court within 30 days [7].

• [1] Comptroller of Maryland — Sales Tax Rate Chart (6%, 9% alcohol)

• [2] Comptroller of Maryland — Sales and Use Tax Alert (economic nexus)

• [3] Comptroller of Maryland — Technical Bulletin 56 (SaaS, 3% technology-services tax)

• [4] Comptroller of Maryland — Business Tax Tip 29 (digital products taxable)

• [5] Comptroller of Maryland — Sales of Food (groceries exempt)

• [6] Comptroller of Maryland — Purchases for Resale

• [7] Comptroller of Maryland — Filing Hearings and Appeals (30 days, Tax Court)

• [8] Comptroller of Maryland — Shop Maryland Tax-Free Week FAQ

• [9] Comptroller of Maryland — Maryland Tax Connect (registration)

• [10] Comptroller of Maryland — Sales and Use Tax Alert 09-19: Marketplace Facilitators

Verified July 2026 against Comptroller of Maryland published guidance.

• Understanding Maryland Digital Products Sales Tax: A Guide for Businesses
• Maryland Sales Tax Exemption Rules Every Business Should Know
• What Items Are Exempt From Sales Tax in Maryland? A 2026 Overview