Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Frequently Asked Questions about Sales and Use Taxes

1. I recently bought a sofa in Delaware where there is no sales tax and arranged to have the sofa delivered to my home in Maryland. Do I have to pay Maryland sales tax on the purchase?

Yes. Every time you purchase taxable tangible goods, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent sales and use tax if you use the merchandise in Maryland. If you make a tax-free purchase out of state and need to pay Maryland's 6 percent use tax, you should file the Consumer Use Tax Return .

When you purchase goods from out-of-state businesses, they are not required to collect Maryland's sales and use tax unless they have a physical location, or deliver services, in Maryland. For more information, see Maryland's Sales and Use Tax



 
Links for Use Tax FAQs
Individual Tax Types
Sales and Use Tax
Tax Information
Frequently Asked Questions
Use Tax FAQs
  q1 - I recently bought a sofa in Delaware where there is no sales tax and arranged to have the sofa delivered to my home in Maryland. Do I have to pay Maryland sales tax on the purchase?
  q2 - Are store discount coupons included in the taxable price?
  q3 - Are sales of Energy Star appliances exempt from the sales tax?
  q4 - How is food taxed in Maryland?
  q5 - Does the sales tax apply to sales of cars and boats?
  q6 - Are warranty charges taxable?
  q7 - Are purchases made on military bases subject to the sales tax?
 
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