Maryland Sales Tax Calculator
Calculate the exact sales tax for any purchase in Maryland. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
MD Base State Rate: 6%
Baltimore
Total Amount
$106.00
$100.00 + $6.00 tax
Tax Components
Maryland Sales Tax Highlights
Maryland has a flat 6% state sales tax
No local sales taxes
Groceries exempt
Maryland Sales Tax FAQ
What is Maryland's sales tax rate?
Maryland has a flat 6% state sales tax with no local taxes.
Maryland Sales Tax Rate Structure in 2026
Maryland imposes a flat 6% state sales tax with no local sales taxes. The rate is identical across the entire state — Montgomery County, Prince George's County, Baltimore City, and every other jurisdiction charge exactly 6%. Maryland does not permit counties or cities to add local sales taxes.
While 6% applies to most taxable goods, Maryland applies a higher rate to alcoholic beverages: a 9% sales tax on alcohol sold in stores (off-premises consumption). This is in addition to any excise taxes.
| Category | Tax Rate | Notes |
|---|---|---|
| General merchandise | 6% | Standard rate statewide |
| Alcoholic beverages (off-premises) | 9% | Higher rate for packaged alcohol |
| Vending machine sales | 6% | Standard rate applies |
| Farm equipment (over $2,500) | 6% | Standard rate; some exemptions apply |
The absence of local taxes makes Maryland a refreshingly simple state for sales tax. Businesses operating across multiple Maryland locations only need to calculate one rate.
Tax-Exempt Items and Special Rules in Maryland
Maryland provides several key exemptions. Groceries (food for home consumption) are exempt from sales tax. Prescription drugs and non-prescription drugs are both exempt — Maryland is one of the few states that exempts OTC medicine. Clothing, however, is fully taxable.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for home consumption |
| Prepared food / restaurants | Yes — 6% | Restaurant meals taxable |
| Clothing | Yes — 6% | No clothing exemption (except during tax-free events) |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | Exempt | Non-prescription drugs also exempt in Maryland |
| Medical devices | Exempt | Prosthetics, hearing aids, etc. |
| Digital goods | Yes — 6% | Digital products became taxable in 2021 |
Maryland holds an annual Shop Maryland Tax-Free Week (typically the second week of August) when clothing and footwear priced at $100 or less per item are exempt from sales tax. This back-to-school event is popular with shoppers from both Maryland and neighboring states.
Filing and Compliance for Maryland Sales Tax
The Comptroller of Maryland administers all sales tax collection. Businesses register for a Sales and Use Tax License through the Comptroller's online business registration system (no fee). Filing frequency: monthly (annual liability over $1,200), quarterly ($240–$1,200), semi-annually ($72–$240), or annually (under $72).
Maryland adopted economic nexus effective October 1, 2018, requiring remote sellers with more than $100,000 in sales or 200 transactions to Maryland customers to collect and remit sales tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective October 1, 2019 |
| Filing frequency | Monthly, Quarterly, Semi-Annual, or Annual |
| State agency | Comptroller of Maryland |
| Late filing penalty | 10% of tax due plus interest |
| Sourcing method | Destination-based |
Maryland is not a member of the Streamlined Sales Tax agreement. Businesses must register directly with the Comptroller. However, the flat statewide rate with no local taxes makes compliance relatively simple even without SST membership.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Comptroller of Maryland
Official Maryland tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.