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Maryland Sales Tax Guide for Small Businesses

Everything you need to know about sales tax in Maryland — rates, deadlines, exemptions, and how to stay compliant without the headache.

Last updated March 2026

Quick Facts

State Rate

6.00%

Avg. Combined

6.00%

Filing Frequency

Monthly, Quarterly, or Annual

Vendor Discount

Yes

Home Rule

No

Maryland Sales Tax Rates

Maryland's state sales tax rate is 6.00%. Maryland does not levy additional local sales taxes, so the rate is the same statewide.

Filing Deadlines & Frequency

Filing Frequency

Monthly, Quarterly, or Annual — assigned by Comptroller based on tax liability

Due Dates

20th of the month after the reporting period

File Online

Comptroller of Maryland — bFile: https://www.marylandtaxes.gov/

What's Taxable for Restaurants & Food Businesses

Prepared Food

Yes — prepared food and restaurant meals are taxable at the full 6.00% combined rate.

Grocery Food

Exempt from sales tax. Grocery food is exempt. Prepared food and soft drinks are taxable at 6%.

Alcohol

Alcoholic beverages are taxed at 9% (higher than the general 6% rate), plus separate excise taxes

Vendor Discount

Maryland offers a vendor discount

1.2% of tax due (vendor discount), max $500 per return, if filed and paid on time

This is money back in your pocket for filing on time. TaxAside files on time, every time — so you capture this discount automatically.

Penalties for Late Filing

Late Filing Penalty

10% of tax due

Interest

Prevailing rate set by the Comptroller of Maryland

Miss a deadline and Marylandstarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.

TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.

Calculate Your Maryland Sales Tax

Maryland Sales Tax Calculator
$
State tax (6.00%)$0.00
Est. local tax (0.00%)$0.00

Total tax (6.00%)$0.00
Total with tax$0.00

This calculator uses average combined rates. Your actual rate depends on your exact location.

Get your exact rate →

How TaxAside Helps in Maryland

  • We file on time so you capture Maryland's vendor discount automatically.
  • Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
  • On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your Maryland return.
Start Your Free Trial

5-minute setup. No credit card required.

Tired of worrying about Maryland sales tax?

Let TaxAside handle it. We connect to your POS, set aside the right amount every day, and file your return on time — guaranteed.

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5-minute setup. No credit card required.

Additional Notes

  • Maryland has a higher 9% sales tax rate on alcoholic beverages