The Maryland Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county or city in Maryland. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Maryland Sales Tax Calculator
Calculate sales tax for all counties, cities, and municipalities in Maryland with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Maryland Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county or city in Maryland. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Maryland has a state sales tax rate of 6%, with additional local taxes in some jurisdictions. Baltimore City has an additional 0.5% local tax, making the total tax rate 6.5% in the city. Most other counties and cities in Maryland have only the 6% state sales tax.
Standard Sales Tax Example
Let’s say you want to calculate sales tax on a $100 purchase in Montgomery County with the standard tax rate of 6%:
Pre-Tax Amount = $100
Tax Rate = 6% or 0.06
Calculate the tax amount:
Tax Amount = $100 × 0.06 = $6.00
Calculate the total amount:
Total Amount = $100 + $6.00 = $106.00
Baltimore City Sales Tax Example
In Baltimore City, the total sales tax rate is 6.5% (6% state + 0.5% local). Let’s calculate tax on a $100 purchase:
Pre-Tax Amount = $100
Tax Rate = 6.5% or 0.065
Calculate the tax amount:
Tax Amount = $100 × 0.065 = $6.50
Calculate the total amount:
Total Amount = $100 + $6.50 = $106.50
Removing Sales Tax Example
Now, let’s say you have a total amount of $106.00 for a purchase in Anne Arundel County and want to calculate the pre-tax amount and tax:
Total Amount = $106.00
Tax Rate = 6% or 0.06
Calculate the pre-tax amount:
Pre-Tax Amount = $106.00 ÷ (1 + 0.06) = $106.00 ÷ 1.06 = $100.00
Calculate the tax amount:
Tax Amount = $106.00 – $100.00 = $6.00
Maryland Sales Tax Rates
Maryland has a state sales tax rate of 6%, which applies to most tangible personal property. In addition to the state tax, some jurisdictions impose local sales taxes. Currently, only Baltimore City has an additional local sales tax of 0.5%, bringing the total tax rate to 6.5% in the city.
State Rate
Baltimore City
All Other Counties
Combined Range
Maryland Counties and Their Tax Rates
| County | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Allegany County | 6% | 0% | 6% |
| Anne Arundel County | 6% | 0% | 6% |
| Baltimore City | 6% | 0.5% | 6.5% |
| Baltimore County | 6% | 0% | 6% |
| Calvert County | 6% | 0% | 6% |
| Caroline County | 6% | 0% | 6% |
| Carroll County | 6% | 0% | 6% |
| Cecil County | 6% | 0% | 6% |
| Charles County | 6% | 0% | 6% |
| Dorchester County | 6% | 0% | 6% |
| Frederick County | 6% | 0% | 6% |
| Garrett County | 6% | 0% | 6% |
| Harford County | 6% | 0% | 6% |
| Howard County | 6% | 0% | 6% |
| Kent County | 6% | 0% | 6% |
| Montgomery County | 6% | 0% | 6% |
| Prince George’s County | 6% | 0% | 6% |
| Queen Anne’s County | 6% | 0% | 6% |
| St. Mary’s County | 6% | 0% | 6% |
| Somerset County | 6% | 0% | 6% |
| Talbot County | 6% | 0% | 6% |
| Washington County | 6% | 0% | 6% |
| Wicomico County | 6% | 0% | 6% |
| Worcester County | 6% | 0% | 6% |
Major Maryland Cities and Their Tax Rates
| City | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Baltimore | 6% | 0.5% | 6.5% |
| Annapolis | 6% | 0% | 6% |
| Bethesda | 6% | 0% | 6% |
| Bowie | 6% | 0% | 6% |
| Columbia | 6% | 0% | 6% |
| Cumberland | 6% | 0% | 6% |
| Easton | 6% | 0% | 6% |
| Ellicott City | 6% | 0% | 6% |
| Frederick | 6% | 0% | 6% |
| Gaithersburg | 6% | 0% | 6% |
| Germantown | 6% | 0% | 6% |
| Hagerstown | 6% | 0% | 6% |
| Laurel | 6% | 0% | 6% |
| Rockville | 6% | 0% | 6% |
| Salisbury | 6% | 0% | 6% |
| Silver Spring | 6% | 0% | 6% |
| Takoma Park | 6% | 0% | 6% |
| Towson | 6% | 0% | 6% |
| Waldorf | 6% | 0% | 6% |
| Westminster | 6% | 0% | 6% |
Maryland Sales Tax Exemptions
Maryland provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Groceries: Most food for home consumption is exempt from sales tax
- Prescription Drugs: All prescription medications are exempt from sales tax
- Medical Equipment: Prosthetics, wheelchairs, and other medical devices
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Fuel: Gasoline, heating oil, and other fuels
- Newspapers and Magazines: Print media sold by subscription or at newsstands
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Electricity: Residential electricity is exempt from sales tax
Maryland Tax Holidays
Maryland has an annual sales tax holiday that typically occurs for one week in August. During this period, certain items are exempt from sales tax, including:
- Clothing and footwear priced under $100 per item
- School supplies priced under $100 per item
- Computers and computer peripherals priced under $1,000 per item
The sales tax holiday is designed to help families save money on back-to-school purchases. It’s important to note that the exemption applies only to personal use and not to business purchases.
Understanding Maryland Sales Tax
What is Maryland Sales Tax?
Maryland has a state sales tax rate of 6%, which applies to most tangible personal property. In addition to the state tax, Baltimore City imposes an additional local sales tax of 0.5%, bringing the total tax rate to 6.5% in the city. All other counties and cities in Maryland have only the 6% state sales tax.
Local Tax Variations
Unlike many other states, Maryland has very limited local sales tax variations. Only Baltimore City has an additional local sales tax of 0.5%. All other counties and cities in Maryland have only the 6% state sales tax with no additional local taxes.
Tax Collection
Sales tax in Maryland is collected by sellers at the point of sale and remitted to the Maryland Comptroller’s Office. Sellers must register with the state and obtain a sales tax license before collecting tax.
Use Tax
Maryland use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Maryland. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Maryland must register for a sales tax license with the Maryland Comptroller’s Office. Registration can be done online through the Maryland Business Express website.
Filing Requirements
Sales tax returns in Maryland are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Maryland Comptroller’s online system, and payments are due by the 20th of the month following the reporting period.
Maryland Sales Tax for Businesses
Nexus Requirements
Businesses must collect Maryland sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Maryland follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Maryland. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Maryland has a specific form that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Maryland, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Maryland imposes penalties for late filing and late payment of sales tax. The penalty is 10% of the tax due for late filing, plus interest at the rate of 1% per month. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Maryland’s sales tax system with local variations in Baltimore City, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.