Maryland Sales Tax Basics: Rate, Nexus, and Filing
Jump to a section
Full transcript
Overview
If you do business in Maryland, sales tax can get confusing fast. Here's a quick breakdown of the basics.
Who administers it
Maryland's sales tax is administered by the Comptroller of Maryland.
State and local rates
The WGA page lists the statewide base sales tax rate in Maryland as 6%.
Economic nexus
Nexus means a business may have enough connection to a state that its sales tax responsibilities should be reviewed. For remote sellers, the WGA page lists Maryland's economic nexus threshold as $100,000 in sales or 200 transactions.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually based on liability. The bookkeeping goal is to keep collected tax aligned with the assigned filing schedule.
What to watch for
One Maryland watch-out: no local sales tax. Maryland taxes certain digital products and SaaS, which catches software and subscription businesses out.
How we help
White Glove Accounting helps track Maryland taxable sales, reconcile collected tax, and keep records organized around the assigned filing cadence.
Maryland sales tax at a glance
- Administered by
- Comptroller of Maryland
- Statewide base rate
- 6%, with local rates on top
- Economic nexus
- $100,000 in sales or 200 transactions
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: No local sales tax. Maryland taxes certain digital products and SaaS, which catches software and subscription businesses out.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Comptroller of Maryland.
Read the Maryland bookkeeping guideWant your Maryland sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Maryland sales tax returns on the schedule the Comptroller of Maryland assigns you. Tell us about your business and we'll send a written scope and price.
More state videos
Also for Maryland businesses
White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.