Maryland Reverse Sales Tax Calculator.

Maryland has a state sales tax rate of 6% with no local add-ons. Maryland's sales tax is uniform statewide — every county and city in Maryland applies the same 6% rate without any additional local taxes. This places Maryland among the simpler states for sales tax compliance.

Maryland is notable for its breadth of exemptions. Food for home consumption is exempt from Maryland sales tax. Prescription drugs are exempt. Agricultural products, farming equipment, and related farm inputs are broadly exempt. Maryland also exempts most manufacturing equipment used in the production process, and utility purchases used directly in manufacturing.

Maryland's Comptroller's Office administers sales tax. Maryland has some unique tax features: the state applies a 9% alcoholic beverages tax at the retail level, separate from the standard 6% sales tax. Hotel and motel accommodations in Maryland are also subject to a higher 6% tax plus county hotel taxes that vary by county — making hotel stays more expensive than a standard 6% rate would suggest.

Maryland taxes digital goods and digital services, including e-books, digital music, streaming services, and software downloads. Maryland expanded its digital goods tax in recent years, making it one of the states that actively pursues taxation of the digital economy.

The economic nexus threshold in Maryland is $100,000 in annual Maryland sales or 200 transactions. Maryland is an SST member state. Maryland requires marketplace facilitators to collect and remit sales tax on behalf of their third-party sellers.