Maryland's statewide sales tax is 6 percent

Maryland charges a flat 6 percent sales tax on most retail purchases. This is the base rate that applies across the entire state. However, some counties add their own local tax on top of the state rate, which means your total tax can be higher depending on where you shop.

The 6 percent state tax applies to tangible goods—clothing, groceries, electronics, furniture, and similar items you can touch and take home. Services like haircuts, repairs, and professional fees are generally not subject to sales tax in Maryland, though there are exceptions.

Key Takeaways

  • Maryland's state sales tax is 6 percent on most retail goods, but some counties add a local tax that raises the total.
  • Montgomery County and Prince George's County each add 1 percent, bringing the total to 7 percent in those areas.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Maryland.
  • The tax is calculated on the sale price before any discounts are applied, and it appears on your receipt at checkout.

Local taxes that add to the state rate

Two Maryland counties impose additional sales tax on top of the 6 percent state rate. Montgomery County and Prince George's County each add 1 percent, bringing the total sales tax to 7 percent in those jurisdictions. If you live in or shop in either of these counties, you will pay 7 percent instead of 6 percent.

All other Maryland counties—including Baltimore City, Anne Arundel, Howard, Carroll, Harford, Cecil, and the rest—use only the 6 percent state rate. When you check out at a store, the cashier or register will automatically explore the correct rate for that location.

What is exempt from Maryland sales tax

Maryland does not charge sales tax on certain essential items. Groceries and food for home consumption are exempt, which means your supermarket purchases like bread, milk, vegetables, and meat are not taxed. Prepared food and restaurant meals are taxed, but raw ingredients you buy to cook at home are not.

Prescription medications and certain medical devices are also exempt. This includes insulin, inhalers, diabetic supplies, and similar items prescribed by a doctor. Over-the-counter medications like cold medicine and pain relievers are taxed, but prescription drugs are not.

Clothing and footwear under $100 per item are exempt from Maryland sales tax. A single shirt or pair of shoes priced below $100 is not taxed. If an item costs $100 or more, the full price is subject to tax. This applies to the individual item price, not your total purchase.

How the tax is calculated on your receipt

When you buy something, the store calculates sales tax on the sale price—the amount you actually pay after any discounts or coupons are applied. If an item is on sale or you use a coupon, the tax is based on the reduced price, not the original price tag.

The tax amount appears as a separate line on your receipt. For a $50 purchase in a county with 6 percent tax, you would pay $3 in tax, for a total of $53. In Montgomery or Prince George's County, the same $50 item would cost $53.50 because of the additional 1 percent local tax.

Sales tax on online and mail orders

Maryland requires online retailers to collect and pay sales tax on orders shipped to Maryland addresses, even if the company is based outside the state. This means when you order from a national retailer's website and have it shipped to your Maryland home, the tax is calculated based on your delivery address and the local rate in your county.

Some smaller online sellers may not collect Maryland tax, but you are technically responsible for paying it yourself when you file your state tax return—though most individuals do not do this. The safest approach is to assume tax will be added at checkout for any order shipped to Maryland.

Frequently Asked Questions

Do I pay sales tax on used items or secondhand purchases?

Sales tax applies to used goods sold by a business, including used cars, used furniture from a store, and items from secondhand retailers. Private sales between individuals are not taxed. If you buy a used item from a thrift store or used goods shop, tax applies at the store's local rate.

What about sales tax on cars and vehicles in Maryland?

Maryland does not charge sales tax on vehicle purchases. Instead, you pay a titling and registration fee when you register the car with the Motor Vehicle Administration. The fee varies based on the vehicle's value and type, but it is separate from sales tax.

Are services like haircuts or car repairs taxed?

Most services in Maryland are not subject to sales tax. Haircuts, auto repairs, plumbing work, and similar services are generally tax-free. However, if you buy a product as part of the service—like hair products at a salon or parts at a repair shop—the product itself may be taxed.

Do I need to pay sales tax if I buy something out of state and bring it home?

No. Sales tax is paid where the purchase is made. If you buy something in Virginia or Pennsylvania and bring it to Maryland, you do not owe Maryland sales tax on it. However, if you order it online and have it shipped to Maryland, Maryland tax applies.

What is the sales tax rate in Baltimore City?

Baltimore City uses the standard Maryland state rate of 6 percent. There is no additional local tax in Baltimore City, so your total sales tax is 6 percent regardless of what you buy (except for exempt items like groceries and prescription drugs).