Maryland Sales Tax Guide 2025
Navigate Maryland’s sales tax requirements with confidence. This comprehensive guide covers everything you need to know about sales tax registration, current rates, and compliance requirements for businesses operating in the Old Line State.
Maryland Sales Tax at a Glance
| Category | Details |
|---|---|
| State Sales Tax Rate | 6% |
| Local Tax Range | None (uniform statewide) |
| Combined Rate | 6% |
| Registration Fee | FREE |
| Tax Agency | Comptroller of Maryland |
| Filing Frequency | Monthly, Quarterly, or Annual |
| Economic Nexus Threshold | $100,000 or 200 transactions |
Understanding Maryland Sales Tax
Maryland imposes a uniform 6% sales tax statewide with no local taxes. The state follows a destination-based system. Starting July 2025, certain IT services became taxable at 3%. Key exemptions include groceries, prescription drugs, and most clothing items.
Key Maryland Sales Tax Facts
- Uniform rate statewide – One rate (6%) for entire state
- Groceries exempt – Food for home consumption tax-free
- Clothing mostly exempt – Most clothing not taxable
- Tax-free week – Back-to-school and Energy Star holidays
How to Register for a Maryland Sales Tax Permit
Registration for a Maryland Sales and Use Tax License is free through Maryland Tax Connect. Processing takes 5-7 business days.
Registration Steps
- Visit Maryland Tax Connect
- Create a profile with email and password
- Select “Combined Registration Application”
- Complete the application with business details
- Provide EIN and ownership information
- Receive your Combined Registration Number (CRN)
Comptroller of Maryland Contact
| Phone | (410) 260-7980 / 1-800-638-2937 |
| Website | marylandtaxes.gov |
| Tax Connect | interactive.marylandtaxes.gov |
| Address | 110 Carroll St, Annapolis, MD 21411 |
Compare Maryland to Other States
See how Maryland’s sales tax requirements compare to neighboring and similar states:
Virginia – 4.3% state rate
Pennsylvania – 6% state rate
New Jersey – 6.625% rate
North Carolina – 4.75% state rate
Maryland Sales Tax Resources
Permit Guide
Step-by-step registration instructions
Rates & Fees
Exemptions and taxable items
Business Licensing
Additional MD requirements
Comptroller Contact
Official contact information
Ready to Register Your Business in Maryland?
Disclaimer: This guide is for informational purposes only. We are not affiliated with the Comptroller of Maryland. For official information, visit marylandtaxes.gov.