# Maryland Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/maryland
Published: September 22, 2026

Maryland's flat 6% rate now carries a 3% tech tax on B2B software and IT services. Economic nexus starts at $100,000.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Maryland charges a flat 6% state sales tax with no local sales taxes, and 9% on alcoholic beverages [1]. You have economic nexus once sales into Maryland exceed $100,000 in the current or prior calendar year [2]. Digital products are taxable at 6%, and SaaS is taxable at 6% for individual use or 3% for enterprise use under Maryland's technology-services tax that took effect July 1, 2025, while groceries and prescription drugs are exempt [3][4][5]. Request an informal hearing within 30 days of an assessment, with appeals to the Maryland Tax Court [7].

## Taxability Snapshot

## Sales Tax Rates

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.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 6.00% | Statewide |
| Tech tax (data/IT/enterprise software) | 3.00% | Qualifying tech services |
| Local | none | — |
| Combined | 6.00% | Statewide |

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

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [Comptroller of Maryland — Sales Tax Rate Chart (6%, 9% alcohol)](https://www.marylandtaxes.gov/forms/Tax_rate_chart.pdf)

- [2] [Comptroller of Maryland — Sales and Use Tax Alert (economic nexus)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT_Tax_Alert_Sept2019.pdf)

- [3] [Comptroller of Maryland — Technical Bulletin 56 (SaaS, 3% technology-services tax)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/technical-bulletins/tb-56.pdf)

- [4] [Comptroller of Maryland — Business Tax Tip 29 (digital products taxable)](https://marylandtaxes.gov/forms/Business_Tax_Tips/bustip29.pdf)

- [5] [Comptroller of Maryland — Sales of Food (groceries exempt)](https://marylandtaxes.gov/business/sales-use/special-situations/sales-of-food.php)

- [6] [Comptroller of Maryland — Purchases for Resale](https://marylandtaxes.gov/business/sales-use/special-situations/purchases-for-resale.php)

- [7] [Comptroller of Maryland — Filing Hearings and Appeals (30 days, Tax Court)](https://marylandtaxes.gov/divisions/hearings/filing-hearings.php)

- [8] [Comptroller of Maryland — Shop Maryland Tax-Free Week FAQ](https://www.marylandcomptroller.gov/content/dam/mdcomp/md/media-kits/Tax-Free-Week-Faqs.pdf)

- [9] [Comptroller of Maryland — Maryland Tax Connect (registration)](https://www.marylandtaxes.gov/mdtaxconnect/)

- [10] [Comptroller of Maryland — Sales and Use Tax Alert 09-19: Marketplace Facilitators](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT_Tax_Alert_Sept2019.pdf)

Verified July 2026 against Comptroller of Maryland published guidance.

## Frequently Asked Questions

### What is the Maryland sales tax rate in 2026?

A flat 6% statewide, with no local sales taxes. A separate 3% tech tax applies to certain enterprise software and IT services.

### What is Maryland's economic nexus threshold?

$100,000 in sales or 200 separate transactions into Maryland in the current or prior calendar year. Either one triggers nexus.

### Is SaaS taxable in Maryland?

Yes. Enterprise SaaS is taxed at the 3% tech-tax rate, and individual or non-enterprise SaaS is taxed at the standard 6% rate.

### What is Maryland's 3% tech tax?

A 3% tax on data, IT, and software-publishing services for enterprise use, effective July 1, 2025.

### When are Maryland sales tax returns due?

The 20th of the month following the reporting period, with the deadline moving to the next business day on weekends or holidays.

### What is the penalty for late Maryland sales tax?

Up to 10% of the tax due, plus interest from the due date.

## Related Reading

- [Understanding Maryland Digital Products Sales Tax: A Guide for Businesses](/blog/maryland-digital-products-sales-tax)

- [Maryland Sales Tax Exemption Rules Every Business Should Know](/blog/maryland-sales-tax-exemption)

- [What Items Are Exempt From Sales Tax in Maryland? A 2026 Overview](/blog/what-items-are-exempt-from-sales-tax-in-maryland)

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