Maryland's statewide sales tax is 6 percent
Maryland charges a 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 sales tax can be higher depending on where you shop.
The 6 percent state tax applies to tangible goods — clothing, electronics, furniture, groceries at the register, and similar items. Services like haircuts, repairs, and professional fees are generally not taxed in Maryland, though there are exceptions for things like telecommunications and certain utilities.
Key Takeaways
- Maryland's state sales tax is 6 percent, but your actual rate depends on which county you live in or shop in.
- Most counties add a local tax between 0 and 3 percent, bringing total rates to between 6 and 9 percent.
- Baltimore City has the highest combined rate at 8.75 percent; some rural counties stay at the state rate of 6 percent.
- Food purchased at grocery stores is taxed, but prescription medications and medical equipment are exempt.
- Online purchases from out-of-state sellers are subject to Maryland sales tax if the seller has a physical presence in the state.
Local taxes that add to the state rate
Twenty-three of Maryland's 24 counties, plus Baltimore City, have the authority to impose their own local sales tax. These local rates range from 0 to 3 percent and sit on top of the state's 6 percent. Your total sales tax is the combination of both.
Baltimore City charges the highest combined rate in the state at 8.75 percent (6 percent state plus 2.75 percent local). Anne Arundel County, Baltimore County, Howard County, and Montgomery County each add 3 percent, bringing their totals to 9 percent. Allegany County, Garrett County, and several others add only 1 percent, for a total of 7 percent. Calvert County, Caroline County, Kent County, Queen Anne's County, Somerset County, Talbot County, and Worcester County have no local tax, so they remain at the state rate of 6 percent.
What is and isn't taxed in Maryland
Maryland taxes most goods you buy in stores, but the rules differ for food and medicine. Groceries purchased for home consumption are taxed at the full rate — milk, bread, vegetables, and meat all count. However, prepared food bought ready-to-eat (restaurant meals, deli items, bakery items sold warm) is taxed at a lower rate of 4 percent instead of the full 6 percent state rate, plus any local tax.
Prescription medications are exempt from sales tax entirely. Medical equipment like wheelchairs, crutches, and diabetic supplies are also exempt. Over-the-counter medications like pain relievers and cold medicine are taxed as regular goods. Clothing and footwear are taxed normally with no special exemption.
Services are generally not taxed, with specific exceptions. Haircuts, car repairs, plumbing, and consulting are not subject to sales tax. Telecommunications services, however, are taxed. Utilities like electricity and natural gas have their own tax structure separate from sales tax.
How sales tax works on online purchases
If you order something online from a retailer that has a physical location, warehouse, or employees in Maryland, that retailer must charge you Maryland sales tax. This applies even if the company is based elsewhere. The tax rate depends on the Maryland address where the item is being shipped.
If you order from a seller with no physical presence in Maryland, the retailer may not charge Maryland tax at checkout. However, Maryland law requires you to pay "use tax" on those purchases yourself — it is the same rate as sales tax and covers items bought outside the state for use inside it. Most people do not pay use tax voluntarily, and enforcement is limited, but technically the obligation exists.
Tax rates by county
| County or City | Local Tax Rate | Total with State Tax |
|---|---|---|
| Allegany County | 1% | 7% |
| Anne Arundel County | 3% | 9% |
| Baltimore City | 2.75% | 8.75% |
| Baltimore County | 3% | 9% |
| Calvert County | 0% | 6% |
| Caroline County | 0% | 6% |
| Carroll County | 2.5% | 8.5% |
| Cecil County | 2% | 8% |
| Charles County | 2.5% | 8.5% |
| Dorchester County | 1% | 7% |
| Frederick County | 2% | 8% |
| Garrett County | 1% | 7% |
| Harford County | 2.75% | 8.75% |
| Howard County | 3% | 9% |
| Kent County | 0% | 6% |
| Montgomery County | 3% | 9% |
| Prince George's County | 2.5% | 8.5% |
| Queen Anne's County | 0% | 6% |
| Somerset County | 0% | 6% |
| St. Mary's County | 1.5% | 7.5% |
| Talbot County | 0% | 6% |
| Washington County | 2% | 8% |
| Wicomico County | 1.5% | 7.5% |
| Worcester County | 0% | 6% |
How to calculate the tax on a purchase
To find your total sales tax, multiply the purchase price by your local combined rate. If you live in Montgomery County and buy a $50 item, the math is $50 × 0.09 (9 percent) = $4.50 in tax, for a total of $54.50. If you buy the same item in Kent County, it is $50 × 0.06 (6 percent) = $3.00 in tax, for a total of $53.00.
Most stores calculate this automatically at checkout, so you do not need to do the math yourself. The receipt will show the tax amount separately. If you are budgeting for a large purchase or comparing prices between counties, knowing your local rate helps you estimate the final cost before you reach the register.
Frequently Asked Questions
Is clothing taxed in Maryland?
Yes, clothing and footwear are taxed at the full sales tax rate in Maryland. There is no clothing exemption. A $100 shirt in Baltimore City will have $8.75 in tax added.
Do I pay sales tax on groceries?
Yes, groceries purchased at a store for home consumption are taxed. However, prepared food bought ready-to-eat (like deli items or restaurant meals) is taxed at 4 percent instead of the full rate. Prescription medications are exempt from tax entirely.
What is the difference between sales tax and use tax?
Sales tax is charged by the seller at the point of purchase. Use tax is a tax you owe on items bought outside Maryland for use inside it, at the same rate as sales tax. It mainly applies to online purchases from sellers without a Maryland presence, though most people do not pay it voluntarily.
Do I pay Maryland sales tax on items shipped out of state?
No. If you buy something in Maryland and have it shipped to another state, you do not pay Maryland sales tax. The tax is based on where the item is delivered, not where you bought it.
Are there any other taxes I should know about besides sales tax?
Maryland has income tax, property tax, and various excise taxes on items like gasoline, alcohol, and cigarettes. Sales tax is separate from all of these. This guide covers sales tax only.