Sales and Use Tax Rate

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 11½ 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.
Alcoholic Beverage Tax Rate Chart-9%