Sales and Use Tax

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The Sales and Use Tax Facts are developed by the Comptroller's Office each year to inform taxpayers of any new legislation affecting sales and use tax and/or new procedures on how it is collected, remitted etc.

• Sales and Use Tax Facts 2024-2025
• Sales and Use Tax Facts 2023-2024
• Sales and Use Tax Facts 2022-2023

Individuals who do not have a permanent sales and use tax license are required to obtain a temporary license and collect a 6 percent or 9 percent sales and use tax for sales at various events, such as craft shows and fairs. The temporary license is valid for 30 days.

The following information is required for a temporary license to be issued by the Comptroller’s Office:

• Event Date
• Event Name
• Event Location
• Legal Name of Business/Individual
• Trade Name (if applicable)
• Federal Identification Number or Social Security Number for Sole Proprietorships
• Business Mailing Address (Including Street, City, State, and Zip Code)
• Email Address
• Phone Number

To request a temporary license please provide the required information outlined above via email to Templicense@marylandtaxes.gov. You may also call our office at 410-767-1543 or 410-767-5462 to obtain a temporary license for your one-time event.

If you participate in three or more events each year, please register for a permanent sales and use tax license. A permanent sales and use tax license can be obtained through the Maryland Tax Connect portal. Please visit www.mdtaxconnect.gov and select “Register a Business in Maryland-Combined Registration Application” from the “Quick Links” options on the Maryland Tax Connect homepage.

The Code of Maryland Regulations (COMAR) are maintained by the Division of State Documents (DSD) under the Office of the Secretary of State and can be accessed through the DSD Web site. To view the regulations, please visit COMAR Online.

Maryland grants a credit for sales tax paid to another state, up to the amount of Maryland's 6 percent sales and use tax liability on goods and the 9% sales and use tax liability on alcoholic beverages. For example, if you paid a 4 percent sales tax to another state, you would be liable only for the difference of 2 percent for Maryland tax purposes.

To claim the credit for taxes paid, complete the Consumer Use Tax Return, enter the credit amount on line 4 of both coupons A and B and mail the return to:

Revenue Administration Division
110 Carroll Street
Annapolis, MD  21411

We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns. You can file your Sales and Use tax returns electronically online. If you would like to continue receiving paper coupons you can request them by e-mailing IwantmySUTcoupons@marylandtaxes.gov or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404.

• 2024 Sales and Use Tax Forms - current year
• 2023 Sales and Use Tax Forms
• 2022 Sales and Use Tax Forms

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.

• Sales and Use Tax Alert – Marketplace Facilitators (09/25/2019)
• Sales and Use Tax Alert – Peer-to Peer Car Sharing (08/02/2018)
• Sales and Use Tax Alert – Acts of 2016, Chapter 3 Sales and Use Tax - Taxable Price - Accommodations (05/02/2016)
• Sales and Use Tax Alert – The United States Supreme Court Decision South Dakota V. Wayfair and its Implications for Sale Tax Nexus (09//2018)