The Maryland sales tax rate for most items is 6% statewide. There are no county additions, city surcharges, or ZIP-code lookups. However, what items are taxed does vary. Maryland's taxability rules have some quirks, particularly around digital products and clothing.

Below, we explain how Maryland's sales tax works, how nexus and filing obligations apply to businesses selling into the state, and the rates by city and county.

Highlights

• Maryland's combined sales tax rate is 6% statewide, with no local or county taxes added.

• Unlike many other states, Maryland taxes digital products, including streaming services and downloaded software.

• Businesses selling into Maryland must collect sales tax once they hit the economic nexus threshold in the state within a calendar year.

What is the Maryland sales tax rate?

Maryland has a statewide sales tax rate of 6%. There are no additional local sales taxes, so the rate is the same across all cities and counties in the state.

That doesn’t mean everything is taxed the same way. Maryland taxes some categories that other states exempt, and exempts some that other states tax. Many groceries are exempt, while many types of clothing are taxable, for example.

Here’s a quick snapshot of how common categories are taxed.

Generally taxable

• Tangible personal property (with specific exceptions)

• Certain digital products and services

• Many clothing items

• Prepared food and beverages

• Alcohol (subject to additional excise tax)

• Short-term passenger vehicle rentals (taxed at a higher rate than standard goods)

• Admissions to amusement or recreational facilities

• Cleaning, certain repair services, and telecommunications

Generally exempt

• Many unprepared groceries

• Prescription and over-the-counter drugs

• Agricultural supplies used in farming

• Sales to qualifying nonprofits holding a valid exemption certificate

If you sell both taxable and exempt items, track them separately. Bundling an exempt item with a taxable one can make the entire transaction taxable, depending on how it's invoiced.

How does Maryland’s sales tax rate work?

Maryland uses destination-based sourcing. This means the tax rate is determined by where the buyer receives the product, not where it ships from. If an item is delivered to a Maryland address, the 6% rate applies.

Whether you must collect sales tax depends on nexus. You have nexus in Maryland if you meet either of these thresholds:

• Physical presence: An office, warehouse, employees, or inventory in Maryland.

• Economic nexus: $100,000 in Maryland sales or 200 transactions in the current or prior calendar year.

Once you establish nexus, you should register with the Maryland Comptroller’s office. Businesses typically file monthly, while lower-volume filers might qualify for quarterly or annual filing schedules.

What are the local sales tax rates in Maryland (MD)?

Maryland doesn’t impose local sales taxes. The statewide 6% rate applies uniformly across all jurisdictions.

2026 Maryland sales tax range

The minimum and maximum combined sales tax rate in Maryland is 6%.

What are Maryland’s sales tax rates by city?

Because Maryland has no local sales taxes, every city in the state has the same 6% combined rate.

What are Maryland’s sales tax rates by county?

Maryland has 24 jurisdictions: 23 counties plus Baltimore City. Each has the same 6% combined rate.

How do you calculate Maryland’s sales tax rate?

The calculation itself is simple: multiply the taxable sale amount by 0.06. The harder part comes when determining what’s taxable in the first place. If your business sells a mixed basket, such as exempt groceries alongside taxable prepared food, you apply the 6% only to the taxable portion.

If you’re taxing a discounted item, apply tax to the post-discount price. If you need to issue a refund, you’ll refund the tax portion as well and adjust your filings. Trade-ins might reduce the taxable base in certain transactions, such as vehicle sales, depending on the rules.

To run a quick calculation, Stripe's sales tax calculator lets you enter a sale amount and location to instantly get the combined rate and tax amount.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.