Comptroller of Maryland
Maryland Taxes
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Frequently Asked Questions about Sales and Use Taxes

7. Are purchases made on military bases subject to the sales tax?

Private vendors or franchisees selling on military bases, or other United States Government properties, must charge the sales tax on all sales of tangible personal property and taxable services statutorily subject to the tax. The tax must be charged on sales to military and other Government personnel as well as civilians. There is an exemption from the tax for sales made at a vending machine facility operated under the Maryland Vending Program for the Blind that is located on property on military bases.

Sales made by the United States Government, or any of its agencies, on Government property are exempt from the sales and use tax, regardless of whether the purchasers are military and Government personnel or civilians.

For example, sales of food by a fast food vendor on a military base are subject to the tax if the vendor or franchisee is ABC Company. The same sales made on a military base where the vendor or franchisee is the United States Government, or an agency of the Government, are not subject to the tax.

Links for Use Tax FAQs
Individual Tax Types
Sales and Use Tax
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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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