Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Tax Regulations for Sales and Use Tax

The Comptroller of Maryland's Sales and Use Tax laws and regulations can be found in Tax General-Article titles 1,4,11 and 13 of the Annotated Code of Maryland.

Code of Maryland Regulations  COMAR 03.01.01, 03.01.03, 03.01.04, 03.05.01, 03.05.02, 03.06.01, 03.06.02 and 03.06.03. 

The Code of Maryland Regulations (COMAR) are maintained by the Division of State Documents (DSD) under the Office of the Secretary of State and can be accessed through the DSD Web site. To view the regulations, please visit COMAR Online.

Links for Tax Regulations
Business Tax Types
Sales and Use Tax
Tax Information
Tax Regulations
  Sales and Use Tax Bulletins
  Sales and Use Tax Notices
  Sales and Use Tax Alerts
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Nexus Information
  Title 03 - Subtitle 06 - Sales and Use Tax
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