The formulas
- Sales tax = sale x (6% + local rate)
- Nexus when counted sales are more than $100,000 or transactions are at least 200, in the previous or current calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The general rate is 6 percent. Maryland has no local sales tax. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: Maryland has no local sales tax) and shows the state and local parts separately.
A seller with no physical presence in Maryland must register and collect once it has more than $100,000 of gross revenue from sales delivered into Maryland, or at least 200 separate transactions, in the previous or current calendar year. Sales you make through a marketplace facilitator count toward your own Maryland threshold, together with your direct sales.
A seller with a physical presence in Maryland, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Maryland sales tax rate?
The general rate is 6 percent. Maryland has no local sales tax.
What is the Maryland economic nexus threshold?
More than $100,000 of gross revenue from sales delivered into Maryland, or at least 200 separate transactions, in the previous or current calendar year.
Do marketplace sales count toward the Maryland threshold?
Sales you make through a marketplace facilitator count toward your own Maryland threshold, together with your direct sales.
Sources
- Comptroller of Maryland, Tax Alert, Marketplace Facilitators and Remote Sellers (September 25, 2019)
- COMAR 03.06.01.33, Out-of-state vendors
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.