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Sales and Use Tax

Businesses in Maryland are required to collect Maryland's 6 percent sales and use tax and or 9 percent alcoholic beverage taxes from you whenever you make a taxable purchase. 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.

This section contains all of the information, resources and tools business taxpayers will need to understand the tax.  Follow the links below and at the bottom of each page of the section.

If you will make sales in Maryland, you will need to obtain a sales and use tax license. To obtain one, complete a Combined Registration Application. The application provides a one-stop method for registering a variety of tax accounts, including the sales and use tax license.



 
Links for Sales and Use Tax
Business Tax Types
Sales and Use Tax
  Tax Information
  Filing Information
  Payment Information
  Refund Information
  Sales Records
  Contact Sales and Use Tax
  Business Online Services
  Reports and Statistics
 
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