Ultimate Maryland Sales Tax Guide
| State taxing authority: | Comptroller of Maryland |
| 2023 Maryland state sales tax rate: | 6% |
| Local sales tax rates? | No |
| Streamlined Sales and Use Tax Agreement Member? | No |
Do I have to collect Maryland sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Maryland:
- Has sales tax nexus in Maryland
- Sells taxable products or services in Maryland
What creates sales tax nexus in Maryland?
- Physical presence - A location or inventory, personnel or other business activities in the state OR
- Economic nexus - You made more than $100,000 in sales or 200 or more transactions during the previous or current calendar year
Learn more about sales tax nexus and when that means you’re required to collect sales tax here.
Do I have to collect sales tax from Maryland customers if I sell on Amazon, Walmart, eBay or Etsy?
No. Maryland has a marketplace facilitator law, which means that marketplaces like Amazon or Walmart are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Maryland, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Maryland sales.
Read more about marketplace facilitator sales tax laws here.
Are my products taxable in Maryland?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Maryland taxes the most commonly sales tax exempt items:
Are groceries taxable in Maryland?
No, groceries are non-taxable in Maryland.
Is clothing taxable in Maryland?
Yes, clothing is taxable in Maryland.
Are digital products taxable in Maryland?
Yes, digital products are taxable in Maryland.
Is software-as-a-service (SaaS) taxable in Maryland?
Yes, SaaS is taxable in Maryland but only for “personal use.” SaaS is not taxable when used for commercial (i.e. business) purposes.
Are services taxable in Maryland?
Most services are non-taxable according to Maryland law. Though some services that are often taxable in most states are taxable. These taxable services include:
- Cleaning and janitorial services (of commercial or industrial buildings)
- Credit reporting
- Dry cleaning
- Printing services
- Security services
How to Register for a Maryland Sales Tax Permit
Get Maryland sales tax compliant at the Comptroller of Maryland.
Go here to learn how to register for a sales tax permit in every US state.
Do I need a Maryland sales tax permit if I only sell temporarily in the state?
Yes, but you can request a temporary license for sales at events such as trade shows and craft fairs by calling either 410-767-1543 or 410-767-1531. This license is only good for 30 days.
How to Collect Sales Tax in Maryland
Maryland has a single sales tax rate of 6%. This means that when making a sale to a buyer in Maryland you’d charge them the 6% sales tax rate.
Should you collect sales tax on shipping charges in Maryland?
No. Shipping charges are not subject to sales tax in the state of Maryland as long as they are separately stated from the price of the item(s) sold.
Learn about sales tax on shipping in every US state here.
How to File and Pay Sales Tax in Maryland
When your sales tax filing due date approaches, you can file Maryland sales tax returns in multiple ways.
- File and pay online - File sales tax at Maryland bFile
- Let Zamp handle your Maryland sales tax filing and remittance so you never have to look at a sales tax return again!
Learn how to file and pay sales tax in other US states here.
I didn’t collect any Maryland sales tax this period. Do I still need to file a return?
Yes. You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period. You can do this at Maryland bFile or call 410-260-7225.
What is the penalty for filing and/or paying Maryland sales tax late?
There is no specific penalty failing to file Maryland sales tax by the due date, but you’ll receive a penalty notification. The penalty is then 25% of tax due if you do not file and pay by the due date on the demand notice.
The penalty for failing to pay Maryland sales tax is 10% of the tax due plus the additional penalty stated above if you do not file by the due date on the demand notice.
Can I amend a Maryland sales tax return?
Yes. To amend a return you have already filed, email taxhelp@marylandtaxes.gov or call 410-260-7980 in Central Maryland or 1-800-MDTAXES (800-638-2937) from elsewhere.
How often will I be required to file and pay sales tax in Maryland?
In general, the more sales you make into a state and the more sales tax you collect in that state, the more often you are required to pay. In Maryland, you may be required to file and pay quarterly, monthly, bi-annually or annually.
If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.
Maryland sales tax due dates
Maryland Monthly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| January 2023 | February 21, 2023 |
| February 2023 | March 20, 2023 |
| March 2023 | April 20, 2023 |
| April 2023 | May 22, 2023 |
| May 2023 | June 20,2023 |
| June 2023 | July 20, 2023 |
| July 2023 | August 21, 2023 |
| August 2023 | September 20, 2023 |
| September 2023 | October 20, 2023 |
| October 2023 | November 20, 2023 |
| November 2023 | December 20, 2023 |
| December 2023 | January 22, 2024 |
Maryland Quarterly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| Q1 (Jan-March) 2023 | April 20, 2023 |
| Q2 (Apr-June) 2023 | July 20, 2023 |
| Q3 (July-Sept) 2023 | October 20, 2023 |
| Q4 (Oct-Dec) 2023 | January 22, 2024 |
Maryland Annual Sales Tax Filing Due Date
| Taxable Period | Filing Due Date |
| Year 2023 | January 22, 2024 |
Maryland Bi-Annual Sales Tax Filing Due Dates
The state may assign you different semi-annual filing periods than those listed below, but your sales tax is also due on the 20th day of the month following the end of your semi-annual taxable filing period.
| Taxable Period | Filing Due Date |
| January 1-June 30 | July 20, 2023 |
| July 1-December 31 | January 22, 2024 |
- Do I have to collect Maryland sales tax from customers?
- Are my products taxable in Maryland?
- How to Register for a Maryland Sales Tax Permit
- How to Collect Sales Tax in Maryland
- How to File and Pay Sales Tax in Maryland
