The Maryland state sales tax rate is 6.0% in 2026. When county and city taxes are added, the combined rate ranges from 6.0% in areas with no local additions up to 6.0% in the highest-taxed jurisdictions. The most populated areas of Maryland — including Montgomery County — have a combined rate of 6.0%.
Maryland has a flat 6% statewide rate with no local sales tax additions. Groceries and prescription drugs are exempt. The state has a unique 9% rate on alcoholic beverages.
💡 Quick Reference: $100 purchase in Maryland at the average combined rate costs approximately $106.00 after tax. Use the calculator above to find the exact amount for any county or city in Maryland.
Groceries in Maryland are exempt from Maryland sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Maryland, as they are in most US states.
Common Maryland Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Maryland sales tax.
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Grocery Food
Unprepared groceries are exempt from Maryland sales tax in Maryland.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Maryland.
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Clothing
Clothing is taxable at full rate in Maryland.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Maryland Sales Tax Work?
Sales tax in Maryland is collected at the point of purchase by retailers and remitted to the Maryland Department of Revenue. The total rate you pay is the sum of the Maryland state rate (6.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Maryland — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Maryland sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Maryland annual sales or 200+ Maryland transactions must also register and collect Maryland sales tax even without a physical presence.
📅 Maryland Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Maryland Department of Revenue based on your sales volume. File and pay online through the Maryland state tax portal.
The Maryland state sales tax rate is 6.0% in 2026. With county and city additions, combined rates range from 6.0% to 6.0% depending on your location. The most common combined rate in populated Maryland counties is around 6.0%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Maryland are exempt from Maryland sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Maryland sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Montgomery County at 6.0%: $200 × 0.60 = $12.00 in sales tax, making the total $212.00. Or simply use the free Maryland sales tax calculator at the top of this page.
Yes, if you meet Maryland’s economic nexus threshold. Remote sellers must collect and remit Maryland sales tax if they have $100,000 or more in Maryland sales or 200+ separate Maryland transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Maryland.
Most services are not subject to Maryland sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Maryland — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Maryland Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Maryland is 6.0%, which occurs in areas with the maximum local tax additions on top of the 6.0% state base rate. The lowest rate is the state base rate of 6.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Maryland.