Home/Sales Tax/MD

Maryland

Sales Tax Rules

6%
State Rate
6%
Max Combined
Taxable
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate6%
Max Combined Rate6%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)200 transactions
SaaS TaxableYes
Digital Goods TaxableYes
Groceries ExemptYes
Clothing ExemptNo
Filing FrequencyMonthly, Quarterly, or Annual
Online FilingAvailable

SaaS Tax Details

Taxed at 6% for B2C and a reduced 3% for B2B transactions.

Grocery Details

Groceries are exempt; snack foods are taxable.

Official Source

Maryland Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.