Shoppers moving around Maryland do not have to keep track of different local rates. The state charges a single sales tax rate, and it applies the same way in every county.
What is Maryland’s sales tax rate?
The Maryland state sales tax rate is 6 percent. There are no local sales taxes, so the same rate applies everywhere in the state. Maryland is a single-rate state: no county or city adds its own sales tax on top.
Who collects it?
The Comptroller of Maryland is responsible for administering the state’s sales tax system, and sales tax returns are filed with the Comptroller. Businesses that sell taxable goods collect the tax from customers and pass it on to the state.
Does every item carry the 6 percent rate?
Not necessarily. Some categories of sales are treated differently, and rules about what is taxable can change. The Comptroller publishes guidance on what is taxed and at what rate, and anyone running a business that sells goods or services should check that guidance rather than assume the standard rate applies to everything.
How do you work out the tax on a purchase?
Multiply the price by 0.06. Here are some illustrative examples:
| Purchase price | Sales tax at 6% | Total |
|---|---|---|
| $20.00 | $1.20 | $21.20 |
| $50.00 | $3.00 | $53.00 |
| $120.00 | $7.20 | $127.20 |
| $500.00 | $30.00 | $530.00 |
These are simple illustrations of the arithmetic, not statements about any particular item.
Why does it matter to consumers and businesses?
For shoppers, a single statewide rate makes prices simple to compare across the state. For businesses, it means one rate to apply in every location, though they still need to register and file correctly. New business owners can read our guide on how to register a business in Maryland.
Where it fits in the wider tax picture
Sales tax is one part of what residents pay. Income is taxed separately at both the state and county levels, as we explain in how Maryland income tax works.
This article is general information, not tax advice. Rates and rules change, so check the Comptroller of Maryland for current guidance.
Sources: Comptroller of Maryland; Maryland Manual On-Line
