Sales and Use Tax
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.
The Maryland sales and use tax rate is 6 percent on all taxable sales other than certain vehicle rentals and sales of mobile homes. Most sales of food by substantial grocery or market businesses are not subject to tax. Other exemptions include medicine, energy for residential use, manufacturing machinery and equipment, and certain agricultural equipment and supplies.
General Information
- Sales and Use Tax Rate
- Timely Discount
- Notices and Bulletins
- Sales and Use Tax Due Dates
- Sales and Use Tax Newsletter 2009-2010
- Sales and Use Tax Newsletter 2008-2009
- Filing Your Return
- Nexus Information
- Out-of-State Purchases
- Sales Records
- Tax-Included Sales
- Frequently Asked Questions
- Contact Information
- Tax Rate Chart
Special Situations
- Security Services
- Janitorial and Cleaning Services
- Sales Made Prior to Rate Change for Delivery
- Bulk Vending Machine Sales
- Modular Buildings
- Purchases for Resale
- Flea Market Sales
- Sales of Food
- Fabrication Labor
- Mobile Homes
- Medicine and Medical Equipment
- Transient Vendors
Exemptions
- Repair Labor
- Exemption Certificates
- Agriculture Supplies
- Production Activities
- Sales by Nonprofit Organizations
- Veterans Organizations
- Verify Exemption Certificates
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