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.

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.

Maryland Sales & Use Tax 2026: Rates, Filing & Forms

Q: 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.

Q: 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.

How Maryland's 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.

The headline rate is only the beginning

The general rate is 6%, while alcoholic beverages have a higher sales-tax rate. Digital products and digital codes are expressly addressed.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Maryland, examples that deserve their own rule path include:

digital products and digital codes can be taxable
manufacturing equipment exemptions require qualifying use
alcoholic beverages use special rate treatment

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

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.

28treatment records

17product families

saascustom softwareprewritten softwarecannabismixed bundleprofessional service

Explore all 28 Maryland research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

28 of 28 records shown

general tangible personal propertyordinary

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

State authority research source

clothingordinary

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

State authority research source

groceryno rate

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

State authority research source

prepared foodspecial

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

State authority research source

candyordinary

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

State authority research source

alcoholspecial

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

State authority research source

cannabisspecial

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

cannabisno rate

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

State authority research source

vapor productspecial

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 productspecial

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 bundleunresolved

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 bundleno rate

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

State authority research source

digital audioordinary

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

State authority research source

digital audio visualordinary

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

State authority research source

digital bookordinary

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

State authority research source

prewritten softwareordinary

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 softwareordinary

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 softwarereduced

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 softwarereduced

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 softwareordinary

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 softwarereduced

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

saasordinary

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

saasreduced

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

saasno rate

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

saasno rate

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 servicereduced

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

professional serviceno rate

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 humanno rate

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

State authority research source

A temporary rule is still a real rule

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—not simply turn off tax for an entire state.

Working with 202

The principal repository-tracked return is 202. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file Maryland sales tax: 2026 due dates, frequencies, and forms →

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

Collected by a marketplace does not mean invisible

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Maryland Suggested Blanket Resale Certificate

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.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Maryland transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked28 treatment records across 17 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

Maryland Sales Tax Guide

What people ask about Maryland sales tax

How Maryland's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with 202

Collected by a marketplace does not mean invisible

Maryland Suggested Blanket Resale Certificate

State-specific knowledge, carried into the workflow

Start with the authority

What people ask about Maryland sales tax

How Maryland's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with 202

Collected by a marketplace does not mean invisible

Maryland Suggested Blanket Resale Certificate

State-specific knowledge, carried into the workflow

Start with the authority

More Mid-Atlantic guides