Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Frequently Asked Questions About Sales of Food and Beverages

2 - Are caterers required to collect the tax?

Yes. A caterer serving food at a customer's premises must collect the tax on the food sold. A caterer must collect the tax in this situation even if the caterer also conducts a substantial grocery or market business.

Links for Food and Beverages FAQs
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
Sales of Food
Food and Beverages FAQs
  q1 - Are sales at a bakery considered grocery or market food items?
  q2 - Are caterers required to collect the tax?
  q3 - Are there any other exemptions?
  q4 - Does "food" include everything that is edible?
  q5 - How are federal food stamps treated?
Download for Adobe Reader Homepage