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

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
  Nexus Information
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Title 03 - Subtitle 06 - Sales and Use Tax
Download for Adobe Reader Homepage