Maryland's sales tax rate and what it covers
Maryland charges a 6% sales tax on most goods and services you buy in the state. This is the base rate that applies statewide. Some counties add their own local sales tax on top of the state rate, which means your total tax can be higher depending on where you shop.
The 6% applies to clothing, electronics, furniture, groceries at the register (though unprepared food is often exempt), and most other retail purchases. Services like haircuts, repairs, and restaurant meals are also taxed at the state rate, plus any local additions.
A few things are exempt from sales tax in Maryland: prescription medications, medical equipment, and certain foods you prepare at home. Unprepared groceries—raw vegetables, meat, dairy, bread—are not taxed, but prepared foods and items from a deli counter are.
Key Takeaways
- Maryland's base sales tax is 6%, but your actual rate depends on which county you live in or shop in, because most counties add local tax on top.
- Sales tax applies to clothing, electronics, restaurant meals, and services like haircuts, but not to prescription drugs or unprepared groceries.
- You pay sales tax at the register—it is added to the price shown on the shelf, not included in it.
- If you buy something online from a Maryland seller, sales tax is usually included in the checkout total.
Local county sales taxes added to the state rate
Most Maryland counties charge an additional local sales tax between 0.5% and 2.75% on top of the state 6%. This means your total rate can range from 6% to as high as 8.75% depending on where you are.
Baltimore City has one of the highest rates at 8.75% total (6% state plus 2.75% local). Anne Arundel County is 7% total. Howard County is 7.5% total. Smaller counties like Garrett and Allegany have lower local rates, bringing their totals to 6.5% or 7%.
The local tax you pay goes to the county government, not the state. If you shop near a county border, you may notice the price difference at checkout. Some people cross county lines to shop in lower-tax areas, though the difference is usually small on individual purchases.
What happens when you buy online or from out of state
If you order from a Maryland-based online retailer, sales tax is usually charged at checkout based on your delivery address. The seller collects the tax and sends it to Maryland.
If you order from a company outside Maryland, the rules depend on the seller's size and whether they have a physical presence in the state. Large retailers like Amazon collect Maryland sales tax on most items shipped to you. Smaller out-of-state sellers may not, and you would technically owe the tax yourself—though this is rarely enforced for individual purchases.
If you buy something in person while traveling outside Maryland and bring it home, you do not owe Maryland sales tax on it. Sales tax is paid where you make the purchase, not where you live.
How sales tax is calculated and when you pay it
Sales tax is calculated on the subtotal of your purchase before any discounts or coupons are applied. If an item costs $100 and you are in a county with 7% total tax, you add $7 to reach $107 at checkout.
You pay the tax at the register or during online checkout—it is not included in the shelf price. This is why the final amount you pay is higher than the price tag you see. Some states include tax in the displayed price, but Maryland does not.
The store collects the tax from you and sends it to the Maryland Department of Revenue on a regular schedule, usually monthly or quarterly depending on the store's size. You do not file anything yourself as a shopper.
Tax-free shopping days and special exemptions
Maryland does not have an official statewide tax-free shopping day like some other states do. However, the state does exempt certain items year-round: prescription medications, medical devices, and unprepared food.
Clothing is not exempt in Maryland, so you pay sales tax on shirts, pants, shoes, and accessories. Some states exempt clothing, but Maryland does not.
Nonprofits and government agencies may be exempt from paying sales tax on certain purchases if they have the proper documentation. Businesses that resell items can also avoid paying sales tax on inventory if they provide a resale certificate to the seller.
Understanding the difference between sales tax and income tax
Sales tax and income tax are two separate things. Sales tax is what you pay when you buy something. Income tax is what you pay on the money you earn, and Maryland has its own income tax separate from federal income tax.
Sales tax is a consumption tax—you only pay it when you spend money on taxable items. Income tax is paid throughout the year on your wages or business income. They are collected by different agencies and go to different places in the state budget.
Frequently Asked Questions
Do I pay Maryland sales tax on groceries?
It depends on what you buy. Unprepared food like raw meat, vegetables, bread, and dairy products are not taxed. But prepared foods from a deli counter, hot foods, and items from the bakery section are taxed. If you are unsure, ask the cashier before checkout.
What is the sales tax rate in my county?
Maryland's base rate is 6%, and your county adds between 0.5% and 2.75% on top. Baltimore City is 8.75% total. Anne Arundel is 7%. Howard is 7.5%. Check your county's tax assessor website or ask a store cashier for your exact local rate.
Do I owe sales tax on items I buy online from out of state?
Large online retailers collect Maryland sales tax at checkout. Small out-of-state sellers may not, and technically you would owe the tax yourself, but this is rarely enforced for individual shoppers. When in doubt, assume the tax will be collected at checkout.
Is clothing taxed in Maryland?
Yes. Maryland taxes clothing and shoes at the same 6% state rate plus any local county tax. Some states exempt clothing, but Maryland does not.
Can I get a refund of sales tax I already paid?
No. Sales tax is final once you pay it at checkout. You cannot get it back unless you return the item for a refund, in which case the tax is refunded as part of the total.