Comptroller of Maryland
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Sales and Use Tax Information

The sale of tangible personal property is generally taxable except as otherwise provided by law; the sale of a service is generally not taxable except for certain taxable services provided by law. For example, food sold in grocery stores and prescription medicines are generally not taxable. Furthermore, there are no additional sales taxes imposed locally in Maryland.

Use Tax Information

Every time you purchase taxable tangible goods or alcoholic beverages, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent sales and use tax on goods and 9 percent alcoholic beverages tax on alcohol if you use the merchandise in Maryland. 

When you purchase goods from businesses located outside of Maryland, they are not required to collect Maryland's sales tax unless they have a physical location, or deliver services, in Maryland. Also, you are not required to pay the sales tax in the state where the business is located. However, you are required to pay the 6 percent use tax  or the 9 percent alcoholic beverage tax directly to the Comptroller of Maryland by filing the consumer use tax return.

Temporary Sales and Use Licenses

Individuals who do not have a permanent sales tax license are required to obtain a temporary license and collect a 6 percent  or 9 percent  sales and use tax for sales at various events such as craft shows and fairs.  To obtain a temporary license call 410-767- 1543 or 410-767-1531.  The temporary license lasts for 30 days. 

Additional Sales and Use Tax Information

For additional information about the specifics of certain types of sales rates, fees and exemptions, visit the following two sections in the sales and use tax section for businesses:

Special Situations
Tax Exemptions


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