Maryland sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Maryland: rate, nexus & administration.
- State rate
- 6%
- Local rates
- No local sales taxes
- Economic nexus
- $100,000 or 200 transactions · effective October 1, 2018Controlling authority: COMAR 03.06.01.33B(5) (statutory hook Md. Code Ann., Tax-Gen. § 11-701(b)) ↗
- Marketplace facilitator
- Yes — effective October 1, 2019
- Streamlined (SST)
- Not a member
- Administered by
- Comptroller of Maryland ↗
What to watch in Maryland
- Digital products (including SaaS) became taxable in 2021, with later carve-outs for certain enterprise software.
- A new 3% rate on data and IT services took effect July 1, 2025 — a significant expansion for technology sellers into Maryland.
Rates, thresholds, and taxability change mid-year — verify against the Comptroller of Maryland before advising. In L3i, every determination is cited to the controlling authority.
The Maryland voluntary disclosure agreement.
Behind in Maryland? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Maryland Comptroller ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Maryland, in brief.
What is the economic nexus threshold in Maryland?
$100,000 or 200 transactions, effective October 1, 2018. Once the threshold is crossed, remote sellers must register with the Comptroller of Maryland and begin collecting.
What is the sales tax rate in Maryland?
The state sales tax rate is 6%. No local sales taxes.
Do marketplace facilitators collect Maryland sales tax?
Yes — marketplace facilitators have been required to collect since October 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Maryland sales tax?
Register with the Comptroller of Maryland before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions).
Does Maryland offer a voluntary disclosure agreement (VDA)?
Yes — the Maryland Comptroller administers a voluntary disclosure program with a lookback of 48 months (4 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Maryland determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Maryland question starts further ahead.
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