Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Tax Rates

Effective January 3, 2008, the Maryland sales and use tax rate is 6 percent, as follows:

  • 1 cent on each sale where the taxable price is 20 cents.
  • 2 cents if the taxable price is at least 21 cents but less than 34 cents.
  • 3 cents if the taxable price is at least 34 cents but less than 51 cents.
  • 4 cents if the taxable price is at least 51 cents but less that 67 cents.
  • 5 cents if the taxable price is at least 67 cents but less than 84 cents.
  • 6 cents if the taxable price is at least 84 cents.

On each sale where the taxable price exceeds $1.00, the tax is 6 cents on each exact dollar, plus:

  • 1 cent if the excess over an exact dollar is at least 1 cent but less than 17 cents.
  • 2 cents if the excess over an exact dollar is at least 17 cents but less than 34 cents.
  • 3 cents if the excess over an exact dollar is at least 34 cents but less than 51 cents.
  • 4 cents if the excess over an exact dollar is at least 51 cents but less than 67 cents.
  • 5 cents if the excess over an exact dollar is at least 67 cents but less than 84 cents.
  • 6 cents if the excess over an exact dollar is at least 84 cents.

Download our sales and use tax rate chart.

Special rates and situations

An 11 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an 8 percent tax.

The 6 percent tax rate is applied to a portion of the sale of new mobile homes and modular buildings, as well as a portion of the gross receipts from vending machine sales.

The 9 percent tax rate is applied to sales of alcoholic beverages. Reference the Alcoholic Beverage Tax Rate Chart-9% for details.

See the Special Situations section for more information.

 



 
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