Maryland Food Sales Tax - Fairs, Shows and Special Events

All sales of food within an area to which an admission is charged are subject to tax. If there is no admission charge, the tax applies to all sales with the following exceptions:

Sales of food (other than taxable prepared foods) by a person operating a substantial grocery or market business where the food is intended for consumption off the premises are not taxable;

Sales of food, including taxable prepared foods, by religious organizations, volunteer fire companies and veterans organizations for consumption on the premises.

Sales of food by non-profit vendors that do not provide food consumption facilities are exempt. Food consumption facilities include tables, chairs, booths, counters and stands. Facilities do not include parking lots alone.