Maryland Sales Tax Calculator 2026
Use this calculator to estimate Maryland sales tax using the statewide rate, average combined rate, and local tax rules where applicable.
How to Calculate Maryland Sales Tax
Use these formulas to estimate the sales tax on any purchase in Maryland. The estimated combined rate is 6.00% (6.00% state + 0.00% average local).
Formula: Sales Tax = Price × (Rate ÷ 100)
$100 Example: $100.00 × (6.00 ÷ 100) = $6.00 in sales tax.
Total: $100.00 + $6.00 = $106.00
Reverse formula: Original Price = Total ÷ (1 + Rate ÷ 100). To find the pre-tax price from a receipt, divide the total by 1 + (6.00 ÷ 100).
Need to Calculate the Pre-Tax Price Instead?
If you have the total receipt or checkout price and need to work backward to find the original item price before tax was added, use our specialized tool.
Major Maryland City Sales Tax Rates
Sales tax rates in Maryland vary by city and county. Click any city link to use the city-specific calculator.
| City | County | Combined Rate | Action |
|---|---|---|---|
| Annapolis | Local District | 6.000% | Annapolis sales tax rate → |
| Baltimore | Local District | 6.000% | Baltimore sales tax rate → |
| Bowie | Local District | 6.000% | Bowie sales tax rate → |
| Columbia | Local District | 6.000% | Columbia sales tax rate → |
| Frederick | Local District | 6.000% | Frederick sales tax rate → |
| Gaithersburg | Local District | 6.000% | Gaithersburg sales tax rate → |
| Germantown | Local District | 6.000% | Germantown sales tax rate → |
| Hagerstown | Local District | 6.000% | Hagerstown sales tax rate → |
| Ocean City | Local District | 6.000% | Ocean City sales tax rate → |
| Rockville | Local District | 6.000% | Rockville sales tax rate → |
| Silver Spring | Local District | 6.000% | Silver Spring sales tax rate → |
| Waldorf | Local District | 6.000% | Waldorf sales tax rate → |
General sales and use tax rate
Maryland has no local sales tax
Same 6.00% statewide
Verified against MD Comptroller
How to Use the Maryland Sales Tax Calculator
Use the Maryland sales tax calculator when you need to estimate the total cost of a taxable purchase in Maryland. Enter the pre-tax price and the calculator will apply the 6.00% statewide rate to show the tax amount and total.
Because Maryland does not have local city or county sales taxes, the rate is the same across all Maryland locations for general retail sales. For special rates — such as 9.00% for alcoholic beverages, 12.00% for cannabis, 11.50% for car rentals, or 3.00% for certain IT and data services — adjust the rate in the calculator.
For a quick consumer estimate, use 6.00%. For business compliance, verify the correct rate for the specific product or service type, as special rate categories apply to alcohol, cannabis, car rentals, truck rentals, and certain digital and technology services.
How Maryland Sales Tax Works
Maryland imposes a statewide sales and use tax on the sale of tangible personal property and specified services. The standard general sales tax rate is 6.00%, and there are no local city, county, or district sales taxes. The rate is uniform across all of Maryland.
Maryland also imposes separate special rate categories. Alcoholic beverages are taxed at 9.00%. Cannabis is taxed at a combined 12.00% (9.00% state sales tax plus a 3.00% local cannabis tax). Car rentals for less than 30 days are taxed at 11.50%. Truck rentals are taxed at 8.00%. Certain data services, information technology services, system software publishing, and application software publishing services are taxed at 3.00% effective July 1, 2025.
Maryland is a destination-based state, meaning the sales tax rate is determined by the location where the buyer receives the goods. For most purchases within Maryland, the applicable rate is 6.00%.
Maryland Sales Tax Formula
Use the first formula to calculate Maryland sales tax on a taxable purchase. Use the second formula to find the final total including tax. Use the reverse formula to find the pre-tax price from a receipt that already includes Maryland sales tax.
Maryland Sales Tax Examples
Example 1: $100 purchase in Maryland
Using the standard 6.00% Maryland sales tax rate:
This is the standard calculation for most taxable goods purchased in Maryland.
Example 2: $250 purchase in Baltimore, Maryland
Using the 6.00% rate that applies statewide including Baltimore:
Baltimore uses the same 6.00% general sales tax rate as all other Maryland cities.
Example 3: Reverse sales tax from a Maryland receipt
Suppose your Maryland receipt total is $106.00 and the rate was 6.00%:
Use this reverse calculation when you have a final total and need to determine the original price before Maryland sales tax was added.
Major Maryland City Sales Tax Rates
All Maryland cities and towns use the same 6.00% general sales tax rate. There are no local city or county sales tax add-ons in Maryland. The table below shows major Maryland cities for reference.
Why Sales Tax Does Not Vary by City in Maryland
Unlike many US states, Maryland does not permit local city, county, or district sales taxes. The general sales and use tax rate is set at the state level and applies uniformly across all of Maryland. This means Baltimore, Columbia, Germantown, Silver Spring, Frederick, Rockville, Annapolis, and every other Maryland city all apply the same 6.00% rate for standard taxable purchases.
This makes Maryland relatively simple for consumers and businesses compared to states with complex local tax structures. However, special rate categories (alcohol at 9.00%, cannabis at 12.00%, car rentals at 11.50%, truck rentals at 8.00%, and IT/data services at 3.00%) apply uniformly across the state as well. The rate for a given product or service type is the same regardless of which Maryland city the transaction occurs in.
What Is Taxable in Maryland
Online Purchases and Remote Sellers in Maryland
Online purchases delivered to Maryland may be subject to Maryland sales or use tax. Maryland follows the economic nexus standard established in South Dakota v. Wayfair. Remote sellers and marketplace facilitators generally must register and collect Maryland sales tax if their gross sales into Maryland exceed $100,000 or they have more than 200 separate transactions in the previous or current calendar year.
Because Maryland has no local sales taxes, remote sellers only need to apply the single 6.00% statewide rate, which simplifies compliance compared to states with complex local rate structures. Marketplace facilitators are treated as sellers and are responsible for collecting and remitting Maryland sales tax on qualifying marketplace transactions.
Plain-English example: if an ecommerce seller ships taxable goods to Maryland customers and crosses $100,000 in Maryland sales or 200 transactions, the seller should register with the Maryland Comptroller and begin collecting 6.00% Maryland sales tax on taxable sales.
Maryland Digital Products and Tech Services
Maryland has specific rules for digital products and technology services. Digital products and digital codes are generally taxable at the standard 6.00% rate. This can include electronically delivered or accessed products such as digital books, digital music, digital videos, digital games, and digital codes.
A notable Maryland-specific rule: effective July 1, 2025, certain data services, information technology services, system software publishing services, and application software publishing services are taxable at 3.00%. This is a significant change for businesses that provide IT consulting, data processing, software publishing, or similar technology services to Maryland customers.
Businesses selling digital products or technology services in Maryland should verify whether their specific service category falls under the 6.00% digital product rate, the 3.00% IT/data services rate, or qualifies as a non-taxable service. The Maryland Comptroller publishes guidance on service taxability.
Maryland Food, Restaurants, and Alcohol
Maryland has distinct rules for food, restaurant meals, and alcohol that differ from the standard 6.00% rate.
Groceries and Food
Many grocery-style food items sold by a qualifying grocery or market business for off-premises consumption can be exempt from Maryland sales tax. However, prepared food, hot food, carryout meals, candy, soft drinks, carbonated beverages, and food for immediate consumption are generally taxable at 6.00%. Businesses should verify whether their food sales qualify for the grocery exemption or are subject to tax.
Restaurant Meals
Restaurant meals, prepared food, hot food, carryout meals, catered food, and food sold for immediate consumption are generally taxable at the standard 6.00% rate. Unlike some states, Maryland does not apply a special higher rate for restaurant meals — the standard 6.00% applies.
Alcoholic Beverages
Alcoholic beverages are taxed at 9.00% in Maryland. This 9.00% rate replaces the standard 6.00% rate for sales of beer, wine, and liquor. Businesses selling alcoholic beverages must apply the 9.00% rate instead of the general 6.00% rate.
Common Maryland Sales Tax Mistakes
- Assuming local cities or counties add their own sales tax on top of the 6.00% state rate.
- Using 6.00% for alcoholic beverages when the correct rate is 9.00%.
- Using 6.00% for adult-use cannabis when the correct combined rate is 12.00%.
- Using 6.00% for car rentals when the correct rate is 11.50%.
- Using 6.00% for truck rentals when the correct rate is 8.00%.
- Forgetting that certain IT, data, and software publishing services are taxable at 3.00% starting July 2025.
- Assuming all food is exempt; prepared food, candy, soft drinks, and carryout meals are taxable.
- Forgetting that digital products and digital codes are taxable at 6.00%.
- Failing to register with the Maryland Comptroller when the $100,000 or 200-transaction economic nexus threshold is crossed.
- Applying the standard 6.00% rate to exempt manufacturing equipment or medical devices without proper documentation.
Maryland Sales Tax for Businesses
Businesses selling taxable goods or services in Maryland generally need to register for a Maryland sales tax license with the Maryland Comptroller of Maryland. Registration can be completed through the Maryland Comptroller's online tax portal or by filing the appropriate business registration application.
The main compliance considerations for businesses include: correctly classifying products and services at the proper rate (6.00% general, 9.00% alcohol, 12.00% cannabis, 11.50% car rentals, 8.00% truck rentals, 3.00% IT/data services), applying destination-based sourcing, collecting tax from customers, filing returns on time, and remitting collected tax. Filing frequency depends on sales volume.
For remote sellers, the $100,000 or 200-transaction economic nexus threshold is a key trigger. Sellers crossing this threshold should register with the Maryland Comptroller, begin collecting the appropriate Maryland sales tax, and file returns according to their assigned cycle. Marketplace facilitators have their own compliance obligations.
Businesses should maintain records of gross receipts, exempt sales, resale certificates, exemption documentation, and filed returns. Purchases of goods for resale can typically be made tax-free with a valid Maryland resale certificate. Businesses should also verify whether specific manufacturing equipment, medical devices, or other exempt items apply to their operations.
This calculator is useful for estimates, but businesses should verify exact obligations with the Maryland Comptroller of Maryland, Maryland tax law guidance, or a qualified tax professional before filing or making compliance decisions.
Official Maryland Sales Tax Sources
Use these sources to verify Maryland sales tax data before deployment:
- Maryland Comptroller of Maryland — Sales and Use Tax Information
- Maryland Comptroller — Sales and Use Tax Rate Chart
- Maryland Comptroller — Digital Products and Digital Codes Guidance
- Maryland Comptroller — IT and Data Services Taxability (Effective July 2025)
- Maryland Comptroller — Alcoholic Beverage Tax Rate
- Maryland Comptroller — Cannabis Tax Information
- Maryland Comptroller — Vehicle Rental Tax Rates
- Maryland Comptroller — Economic Nexus Guidance
- Maryland Comptroller — Tax Forms and Publications
- Maryland Comptroller Online Tax Portal
- Tax Foundation — 2026 State and Local Sales Tax Rates
Last reviewed: June 2026. Rates and rules can change. Verify with the Maryland Comptroller of Maryland before filing, remitting, or making compliance decisions.
What Is Taxable in Maryland?
In Maryland, sales tax generally applies to most tangible personal property and some services. The exact taxability of specific items can vary based on state and local rules.
Groceries: Groceries and unprepared food items are exempt from Maryland sales tax.
SaaS / Software: Generally exempt from Maryland sales tax for SaaS accessed remotely via the internet.
Taxability can vary by item type and local rules. Common taxable items typically include tangible personal property, while some exemptions may apply. Check the official state source for business decisions.
Online Purchases and Remote Sellers in Maryland
Under the South Dakota v. Wayfair ruling, remote sellers may be required to collect and remit sales tax in Maryland if they cross the state's economic nexus threshold.
Nexus threshold: $100,000 in gross sales (no transaction count threshold)
Businesses crossing this threshold may need to register with the state and begin collecting the appropriate combined state and local rates. Verify specific obligations with the state taxing authority.
Maryland Sales Tax Compliance Guide for Businesses
Businesses collecting sales tax in Maryland must file regular returns and remit collected tax to the Maryland Comptroller of Maryland. Filing frequency depends on your sales volume — typically monthly for high-volume sellers, quarterly for mid-range, and annually for low-volume filers.
Returns are generally due on the 20th of the month following the reporting period. Late filings accrue penalties (typically 5% per month up to 25%) plus interest on unpaid tax. Most states require electronic filing (e-file) once your tax liability exceeds a threshold.
Keep detailed records of all sales, tax collected, exemption certificates, and filed returns for at least 4 years (longer in some states). The Maryland Comptroller of Maryland may audit your sales tax records — maintaining organized records reduces audit risk and simplifies the response process.
For multi-state sellers, use our Multi-State Sales Tax Calculator to estimate obligations across jurisdictions, or the Sales Tax Reconciliation Calculator to match collected tax to filing amounts.
Official Maryland Sales Tax Resources
For official rates, registration, and filing guidance, visit the Maryland Comptroller of Maryland. Always verify current rates with the official state source before making business or compliance decisions.
For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.
· Rates verified quarterly from the Tax Foundation and state Departments of Revenue.
2026 sales tax rates by state
Select a state to see its detailed 2026 sales tax calculator and formula.
| State | State Rate | Avg. Local | Combined |
|---|---|---|---|
| Alabama | 4.00% | 5.44% | 9.44% |
| Alaska | 0.00% | 1.76% | 1.76% |
| Arizona | 5.60% | 2.77% | 8.37% |
| Arkansas | 6.50% | 2.98% | 9.48% |
| California | 7.25% | 1.57% | 8.82% |
| Colorado | 2.90% | 4.82% | 7.72% |
| Connecticut | 6.35% | 0.00% | 6.35% |
| Delaware | 0.00% | 0.00% | 0.00% |
| Florida | 6.00% | 1.05% | 7.05% |
| Georgia | 4.00% | 3.37% | 7.37% |
| Hawaii | 4.00% | 0.44% | 4.44% |
| Idaho | 6.00% | 0.02% | 6.02% |
| Illinois | 6.25% | 2.49% | 8.74% |
| Indiana | 7.00% | 0.00% | 7.00% |
| Iowa | 6.00% | 0.94% | 6.94% |
| Kansas | 6.50% | 2.20% | 8.70% |
| Kentucky | 6.00% | 0.00% | 6.00% |
| Louisiana | 5.00% | 5.11% | 10.11% |
| Maine | 5.50% | 0.00% | 5.50% |
| Maryland | 6.00% | 0.00% | 6.00% |
| Massachusetts | 6.25% | 0.00% | 6.25% |
| Michigan | 6.00% | 0.00% | 6.00% |
| Minnesota | 6.88% | 0.58% | 7.45% |
| Mississippi | 7.00% | 0.07% | 7.07% |
| Missouri | 4.22% | 4.10% | 8.33% |
| Montana | 0.00% | 0.00% | 0.00% |
| Nebraska | 5.50% | 1.46% | 6.96% |
| Nevada | 6.85% | 1.38% | 8.23% |
| New Hampshire | 0.00% | 0.00% | 0.00% |
| New Jersey | 6.63% | 0.00% | 6.63% |
| New Mexico | 5.00% | 2.73% | 7.73% |
| New York | 4.00% | 4.52% | 8.52% |
| North Carolina | 4.75% | 2.22% | 6.97% |
| North Dakota | 5.00% | 1.85% | 6.85% |
| Ohio | 5.75% | 1.48% | 7.23% |
| Oklahoma | 4.50% | 4.47% | 8.97% |
| Oregon | 0.00% | 0.00% | 0.00% |
| Pennsylvania | 6.00% | 0.34% | 6.34% |
| Rhode Island | 7.00% | 0.00% | 7.00% |
| South Carolina | 6.00% | 1.43% | 7.43% |
| South Dakota | 4.20% | 1.90% | 6.10% |
| Tennessee | 7.00% | 2.61% | 9.61% |
| Texas | 6.25% | 1.95% | 8.20% |
| Utah | 4.85% | 2.21% | 7.06% |
| Vermont | 6.00% | 0.24% | 6.24% |
| Virginia | 4.30% | 1.33% | 5.63% |
| Washington | 6.50% | 2.97% | 9.47% |
| Washington D.C. | 6.00% | 0.00% | 6.00% |
| West Virginia | 6.00% | 0.39% | 6.39% |
| Wisconsin | 5.00% | 0.44% | 5.44% |
| Wyoming | 4.00% | 1.36% | 5.36% |
Frequently asked questions
Quick answers to the most common questions users ask.
What is the sales tax rate in Maryland in 2026?
Maryland's standard statewide sales tax rate is 6.00%. The use tax rate is also 6.00%.
Does Maryland have local sales tax?
No. Maryland does not have general local city, county, or district sales taxes. The standard general rate is 6.00% statewide.
What city has the highest sales tax in Maryland?
No Maryland city has a higher general sales tax rate because the general rate is statewide. Baltimore, Columbia, Germantown, Silver Spring, Frederick, Rockville, Annapolis, and Ocean City generally use the same 6.00% rate for standard taxable purchases.
Are groceries taxable in Maryland?
Many grocery-style food items sold by a qualifying grocery or market business for off-premises consumption can be exempt. Prepared food, hot food, carryout meals, candy, soft drinks, carbonated beverages, and food for immediate consumption are generally taxable.
Is clothing taxable in Maryland?
Yes. Clothing is generally taxable in Maryland at the 6.00% statewide rate, unless a specific exemption applies. Qualifying clothing and footwear may be exempt during Maryland's tax-free week.
Are restaurant meals taxed in Maryland?
Yes. Restaurant meals, prepared food, hot food, carryout meals, catered food, and food sold for immediate consumption are generally taxable at 6.00%.
Are alcoholic beverages taxed at 6% in Maryland?
No. Alcoholic beverages are taxed at 9.00% in Maryland. The 9.00% rate replaces the regular 6.00% rate for alcoholic beverage sales.
All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.
Federal & National Sources
IRS Sales Tax Calculator
The official Internal Revenue Service tool for determining deductible state and local sales tax for federal income tax purposes.
irs.govU.S. Census Bureau
Official government repository for quarterly state and local tax revenue statistics and government finance data.
census.govSupreme Court — Wayfair Decision
The official government opinion for South Dakota v. Wayfair, Inc., establishing modern economic nexus standards for remote sellers.
supremecourt.govSBA Business Tax Guide
Official Small Business Administration guidance on understanding federal and state tax obligations for small business owners.
sba.govStreamlined Sales Tax Board
The official inter-governmental organization facilitating the simplification of sales tax administration across 24 member states.
streamlinedsalestax.orgTaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rates are verified quarterly; always confirm with your jurisdiction's official Department of Revenue before filing. Last verification: May 15, 2026.
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