Sales tax is a state tax on the purchase of most tangible personal property and on some services in Maryland. Tangible personal property is property that can be physically touched, manufactured, and moved. In Maryland, it also includes electricity, natural gas, and the right to stay/rent a room (such as a hotel room). The Maryland sales tax rate is currently 6%. However, sales tax is not collected at the local level (city, county, or ZIP code) in the state. There are no additional sales taxes imposed locally in Maryland.

When you purchase goods from businesses located outside of Maryland, they are not required to collect Marylands sales tax unless they have a physical location, or deliver services, in Maryland. However, you are required to pay the 6 percent use tax or the 9 percent alcoholic beverage tax directly to the Comptroller of Maryland by filing the consumer use tax return. Maryland grants a credit for sales tax paid to another state up to the amount of Marylands six (6%) percent sales and use tax liability.

It is important to note that the sale of a service is generally not taxable except for certain taxable services provided by law. For example, food sold in grocery stores and prescription medicines are generally not taxable.