Sales and Use Tax

Businesses in Maryland are required to collect Maryland's 6 percent sales and use tax from you whenever you make a taxable purchase. The sale of tangible personal property is generally taxable except as otherwise provided by law; the sale of a service is generally not taxable except for certain taxable services provided by law.

For example, food sold in grocery stores and prescription medicines are generally not taxable. Furthermore, there are no additional sales taxes imposed locally in Maryland.

Use tax

Every time you purchase taxable tangible goods, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent sales and use tax if you use the merchandise in Maryland. For more information, see Use Tax.

Additional Information

Medicine and Medical Equipment

Flea Market Sales

Sales of Food

Mobile Homes

Transient Vendors

Sales by Nonprofit Organizations

Veterans Organizations

Credit for Sales Taxes Paid to Other States

Sales and Use Tax Rate Chart-6%

Alcoholic Beverage Tax Rate Chart-9%

Business Tax Refunds

Use Tax

Frequently Asked Questions