Maryland Sales Tax Rules and Regulations - Taxify

Maryland State Sales Tax

Quick Guide

Contact Information

Website: www.taxes.marylandtaxes.com
Phone: (410) 260-7980

Sales Tax Rate

Base Rate: 6.000%

Maryland Sales Tax Facts

Is Maryland a destination or origin based state? Destination
Is Maryland a SST Certified State? No
Are zero file returns required in Maryland? Yes
Is shipping taxable in Maryland? No, as long as you use a common carrier and the S/H charges are billed separately.

Maryland Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Maryland?

No

Maryland Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 22
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Maryland Sales Tax Information

Filing Requirements: You can electronically file your sales and use tax return for free on the Internet using bFile application or if you choose to file your sales and use tax returns by paper, use the forms sent to you by Maryland – not a photocopy or a computer-generated report. If you have no taxable sales to report and owe no tax, you should file using the state’s TeleFile service at 410-260-7225.

What Will You Need: Documents used for filing must be provided directly from the State of Maryland as the scan line on the original form contains data the state needs to process your return.

Register For a Sales Tax License: The online Combined Registration Application (CRA) makes it easy to apply for many of the business tax accounts that you need, including a sales and use tax license. You can also download the application and mail it.

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