Maryland Sales Tax

The current state sales tax rate in Maryland (MD) is 6%. The state does not collect sales tax at the municipal level (city, county, or ZIP code). Maryland is one of the easiest states to manage sales tax collection, reporting, and remittance because it has a single state tax rate. It’s critical not to miss the usage tax. The Maryland Department of Revenue website emphasizes that taxable products purchased outside of Maryland but used within the state are subject to the user’s 6 percent use tax. Remote firms selling taxable goods into Maryland may be compelled to collect and file sales tax as of October 1, 2018, if their total sales exceed 200 transactions or $100,000. Exempt sales are counted toward the transaction threshold, but not exempt services.

Sales Tax Rates in Maryland by County

In Maryland, when do you have to charge sales tax?

If your business has a sales tax nexus in Maryland, you must charge sales tax. In different states, the term “sales tax nexus” signifies different things. It could be having a physical site (e.g., a brick and mortar business) or having someone working for you in the state. It can also refer to having a ‘affiliate’ or ‘click through’ sales tax nexus in the case of ecommerce.

Check the Maryland government’s sales tax website to see if you should be charging sales tax in your state.

In Maryland, which items are exempt from sales tax?

Prescription medications, for example, are free from sales tax in Maryland. There are also Maryland sales tax exemptions that can be used if the seller or buyer meets specific requirements.

Check the Maryland government’s tax website for a complete list of exemptions.

What is Maryland known for?

Maryland is known for:

• Blue crabs
• Birthplace of the U.S. National Anthem
• The twin spans of the Chesapeake Bay Bridge
• Fishing

Maryland Fun Facts

• The state of Maryland was named after Queen Henrietta Maria, who was the wife of England King Charles I.
• The Court of Appeals of Maryland is the only court in the United States whose judges wear red robes.
• The Maryland State House in Annapolis is the oldest state capitol still in continuous legislative use. It is also the only state house ever to have served as the nation’s capitol, from 1783 to 1784.
• Havre de Grace is known as the “Decoy Capital of the World.” The city also hosts the Havre de Grace Decoy Museum.
• Maryland gave up some of its land to form Washington D.C.
• Maryland is commonly referred to as “America in Miniature” and sometimes “Little America” because it’s home to just about any type of nature feature, other than a desert.
• Maryland was the first state to enact Workmen’s Compensation laws in 1902.
• The national anthem of the United States, The Star-Spangled Banner, was written by Francis Scott Key on September 13, 1814, after he witnessed the bombardment of Fort McHenry by the British during the Battle of Fort McHenry in the War of 1812.
• Maryland is the only state in the United States with an official State Exercise: walking.
• The longest escalator in the United States is in the Wheaton Station of the Washington Metro in Montgomery County, Maryland. It is 230 feet long.
• In the city of Rockville, swearing on the road is a misdemeanor.

Tourist Attractions in Maryland

• Adventure Park USA: Amusement center in Monrovia, Maryland.
• American Visionary Art Museum: Art museum in Baltimore, Maryland.
• Baltimore Inner Harbor: Historic seaport in Baltimore, Maryland.
• Baltimore Museum of Art: Art museum in Baltimore, Maryland.
• Brookside Gardens: Botanical garden in Wheaton-Glenmont, Maryland.
• Chesapeake Bay Bridge: Dual-span bridge spanning the Chesapeake Bay in Maryland.
• Deep Creek Lake: Man-made lake in western Maryland.
• Fort McHenry: National monument and historic shrine located in Baltimore, Maryland.
• Jolly Roger Amusement Park: Amusement park in Ocean City, Maryland.
• Maryland Science Center: Science museum in Baltimore, Maryland.
• Maryland Zoo: Zoo in Baltimore, Maryland.
• Merriweather Post Pavilion: Performing arts theater in Columbia, Maryland.
• National Aquarium: Aquarium in Baltimore, Maryland.
• Ocean City Boardwalk: Entertainment district along the Atlantic coast in Ocean City, Maryland.
• Port Discovery: Children’s museum in Baltimore, Maryland.
• Sandy Point State Park: 786-acre state park located along the northwestern shore of the Chesapeake Bay in Maryland.
• Six Flags America: Theme park in Upper Marlboro, Maryland.
• Walters Art Museum: Art museum in Baltimore, Maryland.