Maryland Sales Tax Guide for E-Commerce Retailers
Fast Facts About Maryland Sales Tax
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Maryland state sales tax rate |
6% |
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Does Maryland have local sales tax rates? |
No |
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Maryland taxing authority |
Comptroller of Maryland |
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Maryland sales tax questions phone number |
410-260-7980 |
Am I required to collect sales tax in Maryland?
Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Maryland.
E-commerce businesses with economic nexus in Maryland are also required to register and collect.
You have economic nexus in Maryland if you made more than $100,000 OR 200 or more transactions with buyers in Maryland in the previous or current calendar year.
How to Register for an Maryland Sales Tax Permit
Register for a Maryland sales tax permit online at the Comptroller of Maryland.
Need help? Contact us for help with your Maryland sales tax registration.
How to Collect Maryland Sales Tax
Maryland is a destination-based sales tax state. But since Maryland only has one statewide sales tax rate, that means that e-commerce sellers should simply charge 6% sales tax on every taxable transaction with a buyer in Maryland.
Learn more about origin and destination-based sales tax sourcing here.
Unlike Maryland, most states also have local taxes. Learn more about how to collect the right amount of state plus local sales tax here.
Is shipping taxable in Maryland?
No, as long as the shipping charges are separately stated on the invoice then the shipping charges your customers pay to transport the item are not taxable in Maryland.
Maryland Sales Tax Due Dates
In Maryland, sales tax is due by the 20th day of the month after the filing period ends. For example, sales tax for the month of December 2024 (or the quarter of Oct-Dec 2024) would be due by January 20th, 2025.
If a sales tax due date falls on a weekend or holiday, it is due the next business day.
How to File Sales Tax in Maryland
When your Maryland sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate.
Learn more about handing off your sales tax filings to HOST here!
More about Maryland Sales Tax
Learn more about Maryland sales tax at the Comptroller of Maryland.