Mid-Atlantic · MD
Maryland Sales Tax Guide
Statewide sales and use tax with no general local layer
What people ask about Maryland sales tax
Does Maryland have a statewide sales tax?
Statewide sales and use tax with no general local layer Maryland's general sales tax is statewide. Local complexity is more likely to arise from admissions and amusement, hotel, or industry taxes than from the Form 202 sales-tax rate.
What sales tax rate and sourcing rules matter in Maryland?
The general rate is 6%, while alcoholic beverages have a higher sales-tax rate. Digital products and digital codes are expressly addressed.
What Maryland sales tax return or form is used?
The principal repository-tracked return is 202. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How are marketplace sales reported in Maryland?
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
What resale or exemption certificate applies in Maryland?
The repository tracks Maryland Suggested Blanket Resale Certificate. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
Does Maryland have a sales tax holiday?
Maryland administers recurring back-to-school and qualifying energy-efficient appliance exemption periods; each has its own product definitions.
What special sales tax rates or excise layers apply in Maryland?
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
How can prewritten software tax treatment vary in Maryland?
The corpus contains 3 prewritten software observations and does not support one unconditional yes-or-no answer. It records 3 included in base. Representative condition-specific observations include: when software origin: prewritten; sale context: sale subject to post 2025 regime; subtype: tangible medium or load and leave: included in base at 6%; when software origin: prewritten; purchaser use: individual or nonenterprise; sale context: sale subject to post 2025 regime; subtype: digital product or code: included in base at 6%; when software origin: prewritten; purchaser use: commercial enterprise system; sale context: sale subject to post 2025 regime; subtype: software publishing service: included in base at 3%. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.
What does the Maryland research say about digital audio?
The corpus contains one digital audio observation. The research observation says the observed treatment is included in base; with general rate lookup; a 6% state rate; local interaction: unresolved; sourcing: standard situs; effective from 2021-03-14. Maryland taxes electronically delivered digital audio products at 6 percent beginning 2021-03-14, subject to statutory exclusions. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the Maryland research say about prepared food?
The corpus contains one prepared food observation under these researched conditions: sale context: immediate consumption. The research observation says the observed treatment is included in base; with special rate required; a 6% state rate; local interaction: unresolved; sourcing: standard situs. Food for immediate consumption is taxable at 6 percent regardless of whether consumed on or off the vendor's premises. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
How Maryland's tax system is organized
Maryland's general sales tax is statewide. Local complexity is more likely to arise from admissions and amusement, hotel, or industry taxes than from the Form 202 sales-tax rate.
Rates and sourcing
The general rate is 6%, while alcoholic beverages have a higher sales-tax rate. Digital products and digital codes are expressly addressed.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples include:
- digital products and digital codes can be taxable
- manufacturing equipment exemptions require qualifying use
- alcoholic beverages use special rate treatment
These examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
The underlying research inventory contains 28 Maryland treatment records across 17 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.
28 treatment records across 17 product families.
Examples of researched product families
- saas
- custom software
- prewritten software
- cannabis
- mixed bundle
- professional service
Explore all 28 Maryland research records
general tangible personal property
Research observation — independent review required
Maryland generally taxes tangible personal property at 6 percent unless a specific exemption or special rate applies.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: taxable retail sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: standard transaction record and local tax reconciliation
- Effective-window status: current authority verified start not pinned
- Runtime boundary: effective start and local interaction required
- Before operational use: pin governing effective start; confirm no local sales-tax component from primary authority; independent review
clothing
Research observation — independent review required
Maryland generally taxes clothing, footwear, and accessories, with a limited annual back-to-school exemption requiring a dated holiday rule.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: clothing sales price outside temporary holiday
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: clothing identity transaction date and holiday status
- Effective-window status: current general treatment holiday windows not encoded
- Runtime boundary: tax holiday and local interaction required
- Before operational use: pin governing effective start; encode every tax-free-week window and scope; confirm local interaction; independent review
grocery
Research observation — independent review required
Qualifying food sold for off-premises consumption by a substantial grocery or market business is generally exempt.
- Identity or conditions: sale context: substantial grocery or market off premises
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying food off premises exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: food identity vendor business mix and consumption context
- Effective-window status: current authority verified start not pinned
- Runtime boundary: vendor business mix and consumption condition required
- Before operational use: pin governing effective start; encode substantial-grocery business test and excluded foods; independent review
prepared food
Research observation — independent review required
Food for immediate consumption is taxable at 6 percent regardless of whether consumed on or off the vendor's premises.
- Identity or conditions: sale context: immediate consumption
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 6%
- Taxable base: food for immediate consumption sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: food form temperature packaging vendor and consumption context
- Effective-window status: current authority verified start not pinned
- Runtime boundary: prepared food semantic boundary and local interaction required
- Before operational use: pin governing effective start; encode heat, platter, sandwich, frozen-dessert, and vendor rules; confirm local interaction; independent review
candy
Research observation — independent review required
Candy and confectionery are excluded from Maryland's grocery-food exemption and remain taxable at the general rate.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: retail sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: candy or confectionery identity
- Effective-window status: current authority verified start not pinned
- Runtime boundary: effective start and local interaction required
- Before operational use: pin governing effective start; confirm local interaction; independent review
alcohol
Research observation — independent review required
Alcoholic beverages are taxable at Maryland's 9 percent special sales and use tax rate.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 9%
- Taxable base: alcoholic beverage sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: alcoholic beverage identity and local tax reconciliation
- Effective-window status: current authority verified start not pinned
- Runtime boundary: special rate and local interaction required
- Before operational use: pin governing effective start; confirm local interaction; independent review
cannabis
Research observation — independent review required
- Identity or conditions: subtype: adult use
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- Taxable base: purchase price of cannabis or cannabis product
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: adult use cannabis identity and local tax reconciliation
- Runtime boundary: special rate and local interaction required
- Before operational use: encode cannabis and hemp boundary; confirm local interaction; independent review
State authority research source 1 · State authority research source 2
cannabis
Research observation — independent review required
Qualifying medical cannabis sold to a patient or caregiver with a valid card is exempt up to the provider-certified amount.
- Identity or conditions: purchaser status: medical cardholder; qualifying use: within provider certified amount; subtype: medical
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying medical cannabis purchase exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: medical cannabis cardholder and certified amount category
- Effective-window status: current authority verified start not pinned
- Runtime boundary: privacy safe cardholder and certified amount evidence required
- Before operational use: pin governing effective start; prove cardholder and certified-amount status without sensitive persistence; independent review
vapor product
Research observation — independent review required
- Identity or conditions: subtype: electronic smoking device
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- Taxable base: electronic smoking device sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: device identity bundle composition and local tax reconciliation
- Runtime boundary: bundle aware special rate and local interaction required
- Before operational use: encode device and cannabis-liquid bundles; confirm local interaction; independent review
State authority research source 1 · State authority research source 2
vapor product
Research observation — independent review required
Vaping liquid sold in a container holding 5 milliliters or less is taxed at 60 percent; the 2024 electronic-smoking-device increase did not change this branch.
- Identity or conditions: subtype: vaping liquid container 5ml or less
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 60%
- Taxable base: small container vaping liquid sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: vaping liquid identity container volume and local tax reconciliation
- Effective start: 2021-03-14
- Effective-window status: exact current window
- Runtime boundary: container volume special rate and local interaction required
- Before operational use: encode closed-system and cannabis-liquid bundle boundaries; confirm local interaction; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
mixed bundle
Research observation — independent review required
The reusable-device component is subject to the current 20 percent electronic-smoking-device rate beginning 2024-07-01; the older bundle-apportionment guidance must be refreshed before resolving the full mixed transaction.
- Identity or conditions: subtype: medical cannabis reusable device
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- State rate: 20%
- Taxable base: optional apportionment between device and medical liquid
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: bundle components device reusability cardholder and apportionment election
- Effective start: 2024-07-01
- Effective-window status: current device rate start exact bundle treatment requires refresh
- Runtime boundary: optional bundle apportionment not supported
- Before operational use: refresh the medical-cannabis bundle-apportionment guidance against the current 20 percent device and 12 percent cannabis rates; implement optional bundle apportionment and evidence; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
mixed bundle
Research observation — independent review required
The medical-cannabis exemption extends to qualifying cannabis liquid prepackaged with a disposable electronic smoking device.
- Identity or conditions: purchaser status: medical cardholder; subtype: medical cannabis disposable device
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying medical cannabis disposable device bundle exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: medical cardholder disposable device and cannabis liquid bundle
- Effective-window status: current authority verified start not pinned
- Runtime boundary: bundle and privacy safe cardholder evidence required
- Before operational use: pin governing effective start; encode disposable versus reusable device identity; prove cardholder status without sensitive persistence; independent review
digital audio
Research observation — independent review required
Maryland taxes electronically delivered digital audio products at 6 percent beginning 2021-03-14, subject to statutory exclusions.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: digital product sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: digital audio identity and exclusion review
- Effective start: 2021-03-14
- Effective-window status: start verified
- Runtime boundary: digital exclusion and local interaction required
- Before operational use: encode digital-product exclusions; confirm local interaction; independent review
digital audio visual
Research observation — independent review required
Maryland taxes electronically delivered audiovisual works and games at 6 percent beginning 2021-03-14, subject to statutory exclusions.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: digital product sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: digital audiovisual identity and exclusion review
- Effective start: 2021-03-14
- Effective-window status: start verified
- Runtime boundary: digital exclusion and local interaction required
- Before operational use: encode digital-product exclusions; confirm local interaction; independent review
digital book
Research observation — independent review required
Maryland taxes electronically delivered books and similar digital publications at 6 percent beginning 2021-03-14, subject to statutory exclusions.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: digital product sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: digital book identity and exclusion review
- Effective start: 2021-03-14
- Effective-window status: start verified
- Runtime boundary: digital exclusion and local interaction required
- Before operational use: encode digital-product exclusions; confirm local interaction; independent review
prewritten software
Research observation — independent review required
Prewritten software transferred as tangible personal property or by load-and-leave remains taxable at the ordinary 6 percent rate in the current post-Chapter-604 window.
- Identity or conditions: software origin: prewritten; sale context: sale subject to post 2025 regime; subtype: tangible medium or load and leave
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: prewritten software tangible transfer sales price
- Local interaction: unresolved
- Sourcing: standard situs
- Evidence required: software origin tangible transfer or load and leave and sale timing
- Effective start: 2025-07-01
- Effective-window status: current semantic window exact earlier history open
- Runtime boundary: software transaction form contract timing and local interaction required
- Before operational use: complete pre-2025 tangible-software history; encode pre-effective installment-contract and change-order timing rules; confirm local interaction; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5
prewritten software
Research observation — independent review required
Prewritten software obtained as a digital product for individual or other nonenterprise use is taxed at 6 percent; when both a digital product and a 3 percent service classification apply, the higher rate controls.
- Identity or conditions: software origin: prewritten; purchaser use: individual or nonenterprise; sale context: sale subject to post 2025 regime; subtype: digital product or code
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: nonenterprise prewritten software digital product sales price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: software origin digital transfer nonenterprise use customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window earlier digital history open
- Runtime boundary: software transaction form enterprise use contract timing and special sourcing required
- Before operational use: complete the 2021-through-2025 digital-software history; encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4
prewritten software
Research observation — independent review required
A prewritten software-publishing service used solely in a commercial enterprise computer system is excluded from digital-product treatment but taxed as a listed software-publishing service at 3 percent beginning 2025-07-01.
- Identity or conditions: software origin: prewritten; purchaser use: commercial enterprise system; sale context: sale subject to post 2025 regime; subtype: software publishing service
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 3%
- Taxable base: enterprise software publishing service taxable price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: software origin service activity enterprise system use customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window
- Runtime boundary: service activity enterprise use contract timing exemption and special sourcing required
- Before operational use: encode qualified-buyer exemptions; encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5 · State authority research source 6
custom software
Research observation — independent review required
The custom-computer-software exemption was repealed effective 2025-07-01; custom application programming, development, design, and support activities described within NAICS 5415 are taxable services at 3 percent.
- Identity or conditions: software origin: custom; purchaser status: ordinary buyer; sale context: sale subject to post 2025 regime; subtype: custom programming development design or support service
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 3%
- Taxable base: custom software service taxable price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: custom software origin listed service activity buyer profile customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window prior exemption repealed
- Runtime boundary: service activity contract timing exemption and special sourcing required
- Before operational use: complete the pre-repeal custom-software history; encode qualified-buyer exemptions; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5
custom software
Research observation — independent review required
Customization no longer creates an exemption; a customized software transaction that is a digital product for individual or other nonenterprise use is taxed at the higher 6 percent rate beginning 2025-07-01.
- Identity or conditions: software origin: custom; purchaser status: ordinary buyer; purchaser use: individual or nonenterprise; sale context: sale subject to post 2025 regime; subtype: customized digital product
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: customized nonenterprise digital product sales price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: custom software origin digital product nonenterprise use customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window prior exemption repealed
- Runtime boundary: transaction form enterprise use contract timing exemption and special sourcing required
- Before operational use: complete the pre-repeal custom-software history; encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5
custom software
Research observation — independent review required
Customized software used solely in a commercial enterprise computer system is not generally exempt after 2025-06-30; when sold as a listed software service it is taxable at 3 percent.
- Identity or conditions: software origin: custom; purchaser status: ordinary buyer; purchaser use: commercial enterprise system; sale context: sale subject to post 2025 regime; subtype: customized software service
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 3%
- Taxable base: customized enterprise software service taxable price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: custom software origin enterprise use listed service activity customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window prior exemption repealed
- Runtime boundary: transaction form enterprise use contract timing exemption and special sourcing required
- Before operational use: complete the pre-repeal custom-software history; encode qualified-buyer exemptions; encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5
saas
Research observation — independent review required
SaaS sold for individual or other nonenterprise use is both a digital product and a software-publishing service and is taxed at the higher 6 percent rate.
- Identity or conditions: purchaser status: ordinary buyer; purchaser use: individual or nonenterprise; sale context: sale subject to post 2025 regime
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 6%
- Taxable base: nonenterprise saas digital product sales price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: saas identity nonenterprise use buyer profile customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window earlier digital history open
- Runtime boundary: enterprise use contract timing exemption and special sourcing required
- Before operational use: complete the 2021-through-2025 SaaS history; encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5
saas
Research observation — independent review required
SaaS used solely in a commercial enterprise computer system is excluded from digital-product treatment but taxable as a software-publishing service at 3 percent beginning 2025-07-01.
- Identity or conditions: purchaser status: ordinary buyer; purchaser use: commercial enterprise system; sale context: sale subject to post 2025 regime
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 3%
- Taxable base: enterprise saas software publishing service taxable price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: saas identity enterprise system use buyer profile customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window
- Runtime boundary: enterprise use contract timing exemption and special sourcing required
- Before operational use: encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5
saas
Research observation — independent review required
A sale of cloud computing to a statutorily qualified cybersecurity business is exempt from the post-2025 technology-service tax.
- Identity or conditions: purchaser status: qualified cybersecurity business; sale context: sale subject to post 2025 regime; subtype: cloud computing
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualified cybersecurity business cloud computing exemption
- Local interaction: no local rate
- Sourcing: special
- Evidence required: saas or cloud identity qualified cybersecurity business proof and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window
- Runtime boundary: qualified buyer proof without sensitive persistence required
- Before operational use: define privacy-safe qualified-business evidence; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
saas
Research observation — independent review required
Narrow technology-service exemptions apply to qualifying sales to or by a statutorily qualified company in the University of Maryland Discovery District when the statutory work and contract conditions are satisfied.
- Identity or conditions: purchaser status: qualified emerging technology company; sale context: sale subject to post 2025 regime
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualified emerging technology company exemption
- Local interaction: no local rate
- Sourcing: special
- Evidence required: saas identity statutory company location contract and work qualification proof
- Effective start: 2025-07-01
- Effective-window status: exact current window
- Runtime boundary: qualified company transaction direction and work connection evidence required
- Before operational use: encode sale-to versus sale-by qualified-company branches; define privacy-safe qualification evidence; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3
professional service
Research observation — independent review required
Data, IT, and software-publishing activities described under NAICS 518, 519, 5415, or 5132 are taxable services at 3 percent beginning 2025-07-01; the service activity rather than the seller's reported NAICS code controls.
- Identity or conditions: purchaser status: ordinary buyer; sale context: sale subject to post 2025 regime; subtype: naics 518 519 5415 or 5132 service
- Treatment: included in base
- Rate application: special rate required
- Rate class: reduced
- State rate: 3%
- Taxable base: listed data it or software publishing service taxable price
- Local interaction: unresolved
- Sourcing: special
- Evidence required: individual service activity buyer profile customer tax address and sale timing
- Effective start: 2025-07-01
- Effective-window status: exact current window
- Runtime boundary: service activity contract timing exemption and special sourcing required
- Before operational use: encode the full listed-service activity matrix; encode qualified-buyer exemptions; encode customer-tax-address and multiple-points-of-use rules; encode pre-effective installment-contract and change-order timing rules; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4 · State authority research source 5 · State authority research source 6
professional service
Research observation — independent review required
A personal or professional service that is not a taxable service remains exempt when any sale is merely inconsequential and is not separately charged; the new technology-service enumeration prevents a blanket professional-service exemption.
- Identity or conditions: sale context: service with only inconsequential unseparately charged sale; subtype: other nonlisted professional service
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: nonlisted professional service exemption
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: individual service activity and inconsequential sale facts
- Effective start: 2025-07-01
- Effective-window status: exact current semantic window
- Runtime boundary: enumerated service activity and incidental sale boundary required
- Before operational use: encode the full taxable-service enumeration and bundled-sale boundary; independent review
State authority research source 1 · State authority research source 2 · State authority research source 3 · State authority research source 4
prescription drug human
Research observation — independent review required
Qualifying prescribed drugs for human use are exempt from Maryland sales and use tax.
- Identity or conditions: intended user: human; prescription status: prescription
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying prescribed medicine exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: human use prescription and qualifying medicine identity
- Effective-window status: current authority verified start not pinned
- Runtime boundary: medicine boundary and effective start required
- Before operational use: pin governing effective start; encode medicine versus cosmetic boundary; independent review
Sales-tax holiday research
Maryland administers recurring back-to-school and qualifying energy-efficient appliance exemption periods; each has its own product definitions.
Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks.
Returns and filing workflows
The principal repository-tracked return is 202. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- Tracked form version: COM/RAD 098 (instructions; blank not published)
- Paper filing posture: taxpayer specific
- Account data required: state tax account number, filing frequency
Repository-verified workflow outputs
- Worksheet for portal entry
Marketplace-facilitated sales
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
The repository tracks Maryland Suggested Blanket Resale Certificate. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
Prophit currently structures Maryland transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
- Research coverage — Inventory tracked: 28 treatment records across 17 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.