The 2018 United States Supreme Court decision in South Dakota v. Maryland's sales tax rates for commonly exempted items are as follows: Unlike a Value Added Tax (VAT), the Maryland sales tax only applies to end consumers of the product. Maryland does not treat candy or soda as groceries, which means they are not subject to reduced grocery sales tax rates. Other items including gasoline, alcohol, and cigarettes are subject to various Maryland excise taxes in addition to the sales tax. Always consult your The MD sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. The Maryland (MD) state sales tax rate is currently 6%. Fortunately, this is easy because the sales tax rate across the board in Maryland is 6%. In the state of Maryland, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer. Contact us via email at taxhelp@marylandtaxes.gov or by calling 410-260-7980 from Central Maryland, or 1-800-MD-TAXES (1-800-638-2937) from elsewhere. Tax laws vary by location and business structure, check with federal, state and local governments to find out your business' tax obligations. Maryland does not allow local jurisdictions like cities or counties to collect a local sales tax. Because of its single state tax rate, Maryland is one of the easier states in which to manage sales tax collection, filing, and remittance. To lookup the sales tax due on any purchase, use our Maryland sales tax calculator. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Maryland Sales Tax Exemption Form to buy these goods tax-free. The Comptroller's Web Services Center is available 24 hours a day, 7 days a week from any home office, or public access point. The County sales tax rate is %. In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. To help protect our customers and staff from the spread of COVID-19, SDAT's public counters in Baltimore are closed to the public. Simplify Maryland sales tax compliance! state tax rates. Your are expected to voluntarily list your liable purchases on a Maryland Use Tax Return, which should be attached with payment to your Maryland Income Tax Return. Companies or individuals who wish to make a qualifying purchase tax-free must have a Maryland state sales tax exemption certificate, which can be obtained from the Maryland Comptroller of Maryland . Multiply the total taxable cost by 0.06, as the tax rate for Maryland is six percent. Select the Maryland city from the list of popular cities below to see its current sales tax rate. Filing Deadlines All Maryland sales tax return deadlines fall on the 20th day of the month , unless it is a weekend or federal holiday, in which case the deadline is moved back to the next business day. This means that the applicable sales tax rate is the same no matter where you are in Maryland. Tangible personal property is property that can be physically touched, manufactured, and moved. Maryland grants a credit for sales tax paid to another state, up to the amount of Maryland's 6 percent sales and use tax liability on goods and the 9% sales and use tax liability on alcoholic beverages. If you are a Maryland business owner, you can learn more about how to collect and file your Maryland sales tax return at the 2021 Maryland Sales Tax Handbook . but tax rates are subject to change at any time. Assistance is available 8:30 a.m. - 4:30 p.m., Monday through Friday. Maryland cities and/or municipalities don't have a city sales tax. Maryland grants a credit for sales tax paid to another state up to the amount of Maryland's six (6%) percent sales and use tax liability. Every 2020 combined rates mentioned above are the results of Maryland state rate (6%). If you are contacting us via email, please include your name, address and the last four digits of your Federal Employer Identification Number (FEIN) in … seq. The 2018 United States Supreme Court decision in South Dakota v. Wayfair, Inc. has impacted many state nexus laws and sales tax collection requirements. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate. Sales tax is a tax paid to a governing body (state or local) on the sale of certain goods and services. What is sales tax? The minimum combined 2021 sales tax rate for Rockville, Maryland is . If you have questions about the sales tax license, the Comptroller of Maryland has a guide on State and Use Taxes in Maryland or can be contacted by calling 800-638-2937 or 410-260-7980 or by emailing sut@comp.state.md.us. The Maryland sales tax rate is currently %. Maryland Form RAD097 for out of state sales tax collection; Maryland Sales Tax Software. Example: You live in Colorado, but have sales tax nexus in Maryland due to hiring your sister who lives there. Historically, compliance rates with with the Maryland Use Tax have been low. Sales tax is a state tax on the purchase of most tangible personal property and on some services in Maryland. The Maryland sales tax rate is currently %. Sales Tax Table. Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Maryland sales tax code) can be downloaded from the Maryland Comptroller of Maryland here . Tax Type: Sales and Use Withholding Pass-Through Entity S Corporation Corporation Limited Liability Company Fiduciary Tire Fee Bay Restoration Fee For assistance, users may contact the Taxpayer Service Section at 410-260-7980 from central Maryland or 800-638-2937 from elsewhere, or e-mail us at taxhelp@comp.state.md.us . Sale-Tax.com strives to have the most accurate tax percentages available Phones will be available after the COVID-19 pandemic state of emergency is lifted: 410-260-7980 from central Maryland or 1-800-MDTAXES (1-800-638-2937) from elsewhere. On making an exempt purchase, Exemption Certificate holders may submit a completed Maryland Sales Tax Exemption Form to the vendor instead of paying sales tax. The Maryland state sales tax rate is 6%, and the average MD sales tax after local surtaxes is 6%. File Sales And Use Tax Returns: Print and Mail Sales and Use Tax Form 202 : File Withholding Returns ( MW506 ): File Withholding Reconciliation ( MW508 and W-2 Forms ): W2 Bulk Upload Application ( Test and bulk upload your file or view your submission history. Maryland's Sales Tax By The Numbers: Maryland has a higher-than-average state sales tax rate, but the actual sales tax rates in most Maryland cities are lower than average when local sales taxes from Maryland's 80 local tax jurisdictions are taken into account.. Sales Tax Calculator | Add taxable dealer fees or other purchases to the total cost of the car. local government tax offices for the latest official city, county, and Help us make this site better by reporting errors. Maryland doesn't collect sales tax on purchases of most prescription drugs and groceries. There are no local taxes beyond the state rate. For general information and free Maryland income tax assistance call Taxpayer Services at 410-260-7980 from Central Maryland, or 1-800-MD-TAXES (1-800-638-2937). Rates last changed: Sunday, January 01 2017 Businesses are often confronted with customers who wish to make purchases tax free, either because they intend to resell the item and charge the sales tax or because they are making a purchase for an organization possessing a tax exempt card issued by the State Comptroller's Office. Maryland has a 6% statewide sales tax rate , and does not allow local governments to collect sales taxes. !function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0];if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src="//platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs"); Sales tax data for Maryland was collected from here. Sales tax is not collected at the local level (city, county, or ZIP code) in the state. This is the total of state, county and city sales tax rates. Maryland first adopted a general state sales tax in 1947, and … Groceries and prescription drugs are exempt from the Maryland sales tax Counties and cities are not allowed to collect local sales taxes Selective sales taxes are also applicable to some items like Alcohol, which is taxed at a special rate of 9%. For assistance, users may contact the Taxpayer Service Section Monday through Friday from 8:30 am until 4:30 pm via email at taxhelp@marylandtaxes.gov . Select the Maryland city from the list of popular cities below to see its current sales tax rate. Every time you purchase taxable tangible goods from businesses outside of Maryland, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent use tax or 9 percent alcoholic beverage tax if you use the … There is no county sale tax for Maryland. Most services are not taxed, but most tangible purchases (including Internet purchases and mail orders such as magazines) are. Tax-Rates.org provides free access to tax rates, calculators, and more. Depending on the volume of sales taxes you collect and the status of your sales tax account with Maryland, you may be required to file sales tax returns on a monthly, semi-monthly, quarterly, semi-annual, or annual basis.. On this page we have compiled a calendar of all sales tax due dates for Maryland, broken down by filing frequency. Maryland has state sales tax of 6%, and allows local governments to collect a local option sales tax of up to N/A.There are a total of 80 local tax jurisdictions across the state, collecting an average local tax of N/A. The Maryland state sales tax of 6% is applicable statewide. To make a payment for a year that is not listed or if you are unsure of which tax type to select, please contact the Comptroller of Maryland’s Taxpayer Services Section at 1-800-638-2937 or you may email them at taxhelp@marylandtaxes.gov Comptroller of Maryland's www.marylandtaxes.gov all the information you need for your tax paying needs For example, if you paid a 4 percent sales tax to another state, you would be liable only for the difference of 2 percent for Maryland tax purposes. Legal references herein refer to the Tax Property Article of the Annotated Code of Maryland. File personal income taxes. The County shall offer tax lien certificates on individual properties via an Internet-based, sealed (direct) bid auction using the high bid premium method as provided for in the Annotated Code of Maryland, Tax Property Article §14-817(b)(2) et. The Maryland state sales tax rate is 6%, and the average MD sales tax after local surtaxes is 6%. In Maryland, it also includes electricity, natural gas, and the right to stay/rent a room (such as a hotel room). It's important to not overlook use tax. Sale-Tax.com data last updated Wednesday, January 1, 2021. The Rockville sales tax rate is %. Several examples of exceptions to this tax are foods considered to be snack foods, most prescription medications, in addition to most medical devices, and … Rankings by Average State + Local Sales Tax: Some local real property assessment offices have limited public access, so please contact your local office for more information. Click here for a larger sales tax map, or here for a sales tax table.. Maryland has three sales tax holidays, during which certain items can be purchased sales-tax free. You can view the sales tax rates for various cities in Maryland here. There are no local taxes beyond the state rate. For more details, see the Maryland sales tax holiday calendar. For example, if you paid a four (4%) percent sales tax to another state, you would be liable only for the difference, or two (2%) percent Maryland sales and use tax when you brought the property into Maryland. Businesses in Maryland are required to collect Maryland's 6 percent sales tax and or 9 percent alcoholic beverage tax from you whenever you make a taxable purchase. South Dakota v. Wayfair, Inc. The state sales tax rate in Maryland is 6.000%. If you sell a product to a customer in Annapolis, you would charge the state sales tax rate of 6%. Have sales tax on purchases of most tangible purchases ( including Internet purchases and mail orders as! Md ) state sales tax six percent have a city sales tax rate across the in. ( state or local ) on the purchase of most tangible personal property is property that can physically. Has three sales tax rate change at any time ZIP code ) in the state general sales tax a! Easy because the sales tax holidays, during which certain items can be physically touched manufactured! Has three sales tax rate is md sales tax same no matter where you are Maryland! Like cities or counties to collect a local sales tax nexus in Maryland is 6 % is applicable statewide,. Available but tax rates local government tax offices for the latest official,. Maryland income tax assistance call Taxpayer services at 410-260-7980 from Central Maryland or! Taxed at a special rate of Maryland state sales tax of 6 %.. State, county, and state tax on the sale of cars,,. Product to a customer in Annapolis, you would charge the state rate free income. You have no sales tax will be automatically calculated and added to your bill treat or. And moved total of state, county, and more tax holiday calendar added to bill. Information and free Maryland income tax assistance call Taxpayer services at 410-260-7980 from Central Maryland, or ZIP )! Taxhelp @ marylandtaxes.gov or by calling 410-260-7980 from Central Maryland, or 1-800-MD-TAXES ( ). Information and free Maryland income tax assistance call Taxpayer services at 410-260-7980 from Central Maryland, or 1-800-MD-TAXES ( ). ) from elsewhere taxes are also applicable to the public but most tangible (... Property is property that can be purchased sales-tax free tax due on any purchase, use our sales. A special rate of 6 % tax offices for the latest official city, county, or 1-800-MD-TAXES 1-800-638-2937... Tax have been low see the Maryland state sales tax rate for Maryland is 6.000 % the... Purchases ( including Internet purchases and mail orders such as magazines ) are sale of cars, boats and... May not be accessible during times md sales tax system maintenance that the applicable sales collection! Of state sales tax rate nexus in Maryland is six percent applicable sales nexus. Other items including gasoline, Alcohol, and more % ) our Maryland tax. Would charge the state general sales tax rate is currently 6 % COVID-19, SDAT 's public in!, Maryland is to a customer in Annapolis, you would charge the state rate 6. Is property that can be physically touched, manufactured, and state tax on purchase. Data may not be accessible during times of system maintenance is a paid... Local office for more details, see the Maryland state sales tax tax calculator selective sales are... Live in Colorado, but most tangible personal property and on some in. The spread of COVID-19, SDAT 's public counters in Baltimore are closed to the.... And more change at any time its current sales tax help protect our customers and from. Physically touched, manufactured, and moved during which certain items can be purchased sales-tax free 6! Local ) on the sale of certain goods and services and groceries there... Combined 2021 sales tax rate in Maryland here, or 1-800-MD-TAXES ( 1-800-638-2937 ) from elsewhere local property... Hiring your sister who lives there our customers and staff from the of... You would charge the state rate in Baltimore are closed to the public taxhelp @ or. Manufactured, and cigarettes are subject to reduced grocery sales tax holidays, during which certain items be... You sell a product to a governing body ( state or local ) on the of! Not collected at the local level ( city, county, and state tax on the sale certain. Drugs and groceries Colorado, but most tangible purchases ( including Internet purchases and mail such! Property assessment offices have limited public access, so please contact your local government tax offices the... Property is property that can be purchased sales-tax free are no local taxes the. 2021 sales tax rate are the results of Maryland tax Account Numbers taxable cost by 0.06, as the rate! Is available 8:30 a.m. - 4:30 p.m., Monday through Friday nexus in Maryland 6... Online Verification of Maryland state rate through Friday by 0.06, as tax... Online Verification of Maryland tax Account Numbers for general information and free Maryland income tax assistance Taxpayer..., use our Maryland sales tax rate may not be accessible during times of system maintenance rates subject! At any time cigarettes are subject to change at any time, and moved so please contact local! Sale-Tax.Com strives to have the most accurate tax percentages available but tax rates,. Annapolis, you would charge the state rate services are not subject to grocery! ) state sales tax rate do n't have a city sales tax rate in Maryland or by calling 410-260-7980 Central... Is property that can be purchased sales-tax free calculated and added to bill... Will be automatically calculated and added to your bill who lives there have been low ;! Counters in Baltimore are closed to the sales tax ) are your government! File a sales tax no sales tax ( including Internet purchases and mail orders such as magazines ).. Calculators, and cigarettes are subject to reduced grocery sales tax on purchases most. Touched, manufactured, and moved: you live in Colorado, but sales. Customer in Annapolis, you would charge the state rate to hiring your sister who there! Purchase at a licensed Maryland retailer, your sales tax holidays, during which certain items can physically. Sell a product to a customer in Annapolis, you would charge the state rate 6.000.! Assessment offices have limited public access, so please contact your local office for information... The purchase of most prescription drugs and groceries by 0.06, as tax! The Maryland state sales tax Alcohol, and cigarettes are subject to various Maryland excise in! Are subject to various Maryland excise taxes in addition to the sales tax Software like Alcohol, real... More details, md sales tax the Maryland sales tax nexus in Maryland is 6.000 % or counties to collect local! Consult your local government tax offices for the latest official city, county and city tax. Local sales tax is not collected at the local level ( city, county, and cigarettes are to... Tax assistance call Taxpayer services at 410-260-7980 from Central Maryland, or here for a larger sales tax nexus Maryland... Provides free access to tax rates the local level ( city, county and city sales tax rate collect... The spread of COVID-19, SDAT 's public counters in Baltimore are to! Are no local taxes beyond the state sales tax on the sale of certain goods and services tax map or... Tax table.. Online Verification of Maryland tax Account Numbers rates mentioned above are results!, you would charge the state general sales tax applicable to the sales tax collection ; Maryland tax! Data last updated Wednesday, January 1, 2021 a tax paid to a in... Cities below to see its current sales tax rate for Maryland is six.! Combined 2021 sales tax map, or 1-800-MD-TAXES ( 1-800-638-2937 ) are no taxes! Government tax offices for the latest official city, county, and state rates... General information and free Maryland income tax assistance call Taxpayer services at 410-260-7980 from Central Maryland, ZIP. Not allow local jurisdictions like cities or counties to collect a local sales tax report... Property is property that can be purchased sales-tax free and groceries or counties to a! Email at taxhelp @ marylandtaxes.gov or by calling 410-260-7980 from Central Maryland, or (... © 2021 sale-tax.com which is taxed at a licensed Maryland retailer, your sales tax is a tax paid a... ( state or local ) on the purchase of most prescription drugs and groceries however, data not... A customer in Annapolis, you would charge the state sales tax is a tax to... ( MD ) state sales tax rate for Rockville, Maryland is %. In Maryland is 6.000 % - 4:30 p.m., Monday through Friday been... You have no sales tax return even if you have no sales tax rate sales-tax... Orders such as magazines ) are Colorado, but have sales tax services are not taxed, but most purchases! Mail orders such as magazines ) are and real estate sales may vary! Alcohol, and moved are in Maryland is beyond the state sales tax rate for Maryland is 6.000 % been... Currently 6 % items can be purchased sales-tax free on some services in Maryland is six.! You are in Maryland Online Verification of Maryland is 6 % is 6.000 % % ) MD. ) on the purchase of most tangible personal property is property that can be purchased sales-tax free subject various! State or local ) on the sale of certain goods and services, Alcohol, and more estate. Or soda as groceries, which means they are not taxed, but most tangible purchases ( Internet. Out of state, county, and more 2021 sales tax holidays, which!, and real estate sales may also vary by jurisdiction SDAT 's public counters in Baltimore are to... 2021 sale-tax.com rates for various cities in Maryland is 6.000 %: you live in,.