SALES AND USE TAX

SALES AND USE TAX

Businesses in Maryland are required to collect Maryland's 6 percent sales and use tax and or 9 percent
alcoholic beverage taxes from you whenever you make a taxable purchase. The sale of tangible
personal property is generally taxable except as otherwise provided by law; the sale of a service is
generally not taxable except for certain taxable services provided by law.

This section contains all of the information, resources and tools business taxpayers will need to
understand the tax. Go to our helpful links page for additional information on sales and use tax.

 


  • Learn about it! See the Tax Information section for all of the details including special situations, tax regulations (alerts and bulletins) and tax rates.
  • File it! The Filing Information section has all the information and resources you need to file the admissions and amusement tax, including registration information for new filers, related forms, filing instructions and due dates.
  • Pay it! See the Payment Information section regarding the different payment methods available. If you miss a payment or fail to file a return see the Compliance Information section for details on penalties and liability.
  • Get help! For additional assistance, review the Frequently Asked Questions about Sales and Use Tax, Frequently Asked Questions about the Sales Tax on Alcoholic Beverages, Frequently Asked Questions about Sales By Parent-Teacher Organizations and Other Organizations or contact US.



If you will make sales in Maryland, you will need to obtain a sales and use tax license.To obtain one,
complete a Combined Registration Application. The application provides a one-stop method for
registering a variety of tax accounts, including the sales and use tax license.