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

4. How is food taxed in Maryland?

In general, food sales are subject to Maryland's 6 percent sales and use tax unless a person operating a substantial grocery or market business sells the food for consumption off the premises and the food is not a taxable prepared food. A grocery or market business is considered to be "substantial" if the sales of grocery or market food items total at least 10 percent of all food sales.

For more information, see Sales of Food

Links for Use Tax FAQs
Taxpayer Assistance
Frequently Asked Questions
Individual Tax FAQs
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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