Maryland Sales Tax Rate 2026: 6% Statewide, No Local Tax
Maryland’s sales tax rate is 6%, and there are no local sales taxes, so 6% applies everywhere in the state.
| Maryland sales tax (2026) | Rate |
|---|---|
| State rate | 6% |
| Local sales tax | None |
| Combined rate | 6% |
Rates as of July 1, 2026, from the Tax Foundation. Work out the tax on an order with our sales tax calculator.
Maryland has a 6% state rate and is generally favorable for digital sellers — SaaS and most digital goods are not taxable. There are no local sales taxes, creating uniform statewide collection. Maryland is an SST member, enabling efficient multi-state registration.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6% |
| Economic Nexus Threshold | $100,000 gross sales OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Not taxable |
| Typical Filing Frequency | Monthly |
| SST Member | Yes |
| Registration Portal | marylandtaxes.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Maryland’s economic nexus threshold is $100,000 in gross sales into Maryland in the current or prior 12-month period. Once exceeded, registration and collection are required.
Maryland also counts transactions: 200 or more separate sales into Maryland create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first. Marketplace-facilitated sales count toward the threshold.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Maryland sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Maryland 21201
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Collecting sales tax in Maryland and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Maryland’s state rate is 6%. Maryland does not allow local sales taxes. The 6% rate is the only rate statewide.
Special Maryland rates:
- Alcoholic beverages: 9%
- Short-term car and equipment rentals: 11.5%
- Retail cannabis: 9%
These higher rates apply to specific industries. Standard e-commerce retail is taxed at 6%.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, most retail goods, prepared food.
Exempt: Prescription drugs, most groceries, farm products, some manufacturing equipment.
Not taxable: SaaS and most digital goods — see below.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Maryland does not tax SaaS or most digital goods under current law. Maryland’s Comptroller has held that sales of digital products that are intangible (not stored on a tangible medium) are generally not subject to sales tax.
Maryland’s digital goods position:
- SaaS — not taxable; Maryland has not expanded its sales tax to cover remotely accessed software
- Streaming services (audio/video) — not taxable
- Downloaded software — Maryland has at times treated downloaded software as taxable when a permanent copy is transferred; current guidance should be verified
- Digital content (ebooks, music downloads) — generally not taxable under current law
Important: Maryland has proposed and debated digital advertising and digital goods taxation multiple times. Monitor the Maryland legislature for changes that could affect your compliance profile.
For current SaaS businesses, Maryland is generally a non-taxable state — a significant benefit given it covers the entire Baltimore-Washington DC metro corridor.
Registration
Section titled “Registration”Maryland is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including Maryland.
For Maryland-only registration:
- Go to the Maryland Comptroller’s portal: marylandtaxes.gov
- Access “Business Registration”
- Register for a Maryland Sales and Use Tax License
- Provide EIN and business information
- You will receive a Maryland Sales and Use Tax Account Number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Maryland accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $600 | Annual |
| $600–$6,000 | Quarterly |
| More than $6,000 | Monthly |
Monthly due dates: Returns due on the 20th of the following month (e.g., January return due February 20).
Returns are filed through the Maryland Tax Connect portal.
Compliance Notes
Section titled “Compliance Notes”No local rates: Maryland’s single statewide rate makes collection simple. One rate (6%) for all Maryland orders.
SaaS sellers likely have no obligation: If your revenue is purely SaaS with no physical goods, Maryland’s current non-taxable position means you may not need to register. Monitor DOR guidance — Maryland has considered expanding digital goods taxability.
SST member: Use the SSTRS for multi-state registration covering Maryland.
Amazon FBA: Amazon operates in the Maryland/DC area. Check whether your FBA inventory is stored in Maryland, which would create physical nexus.
Digital advertising tax: Maryland has separately imposed a Digital Advertising Services Tax (DAST) on large digital advertising companies. This is a different tax from sales tax and targets platforms, not typical e-commerce sellers. It is not relevant to standard product sales.
Maryland Sales Tax FAQ
Section titled “Maryland Sales Tax FAQ”What is the sales tax rate in Maryland?
Section titled “What is the sales tax rate in Maryland?”Maryland’s sales tax rate is 6%. There are no local sales taxes, so the same rate applies everywhere in the state.
What is the Maryland economic nexus threshold?
Section titled “What is the Maryland economic nexus threshold?”Remote sellers must register and collect Maryland sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Maryland?
Section titled “Is SaaS taxable in Maryland?”Generally no. Maryland does not tax SaaS, though some specific digital products can be taxable. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Maryland?
Section titled “How often do you file sales tax in Maryland?”Most sellers file monthly. Maryland assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.