Maryland's statewide sales tax is 6 percent
Maryland charges a 6 percent sales tax on most retail purchases. This rate applies statewide and is the same whether you shop in Baltimore, Annapolis, or a small town in Western Maryland. Some counties add a local tax on top of the state rate, which means your total tax can be higher depending on where you buy.
The 6 percent state tax covers clothing, electronics, furniture, groceries (with exceptions), and most other goods. Services like haircuts, repairs, and professional fees are generally not taxed. Food and beverages have their own rules — prepared food at restaurants is taxed, but unprepared groceries are not.
Key Takeaways
- Maryland's state sales tax is 6 percent on most retail goods, and some counties add a local tax on top of that amount.
- Groceries and unprepared food are not taxed, but prepared food at restaurants and food courts is subject to the full sales tax.
- Clothing and footwear are taxed at the standard rate, unlike some states that exempt them.
- Local taxes vary by county, so your total tax rate depends on where you make the purchase.
County and local taxes add to the state rate
While the state tax is 6 percent everywhere, 23 of Maryland's 24 counties plus Baltimore City charge an additional local tax. These local rates range from 0.5 percent to 2.75 percent, depending on the county. Baltimore City has the highest combined rate at 8.75 percent (6 percent state plus 2.75 percent local). Howard County, Montgomery County, and Prince George's County each add 2.75 percent to the state rate.
Only Garrett County in Western Maryland does not add a local tax, so purchases there are taxed at 6 percent only. If you live near a county border, you might notice a difference in your receipt depending on which side of the line you shop. The local tax funds county and municipal services, which is why rates differ.
What is and isn't taxed in Maryland
Groceries and unprepared food are not taxed in Maryland. This means milk, bread, vegetables, meat, and other items you buy at a supermarket to cook at home have no sales tax added. However, prepared food — anything ready to eat — is taxed. A sandwich from a deli counter, a meal at a restaurant, or food from a food court all include sales tax.
Clothing and footwear are taxed at the standard rate in Maryland, unlike some states that exempt them. A shirt, pair of shoes, or jacket will have sales tax added. Prescription medications are not taxed, but over-the-counter drugs and vitamins are. Gasoline is taxed, but the tax is built into the pump price and does not appear separately on your receipt.
How sales tax appears on your receipt
When you check out at a store, the sales tax is calculated on the subtotal and added as a separate line before your final total. If you buy a $50 item in Anne Arundel County (6 percent state plus 1.5 percent local), the tax would be $3.75, and your total would be $53.75. The receipt shows the state and local tax separately so you can see exactly what you paid.
Online purchases follow the same rule: if the seller has a physical location in Maryland or meets certain sales thresholds, they must charge Maryland sales tax. If they do not, no tax is added. This changed in recent years as federal law expanded when online sellers must collect tax, so most major retailers now charge Maryland tax on online orders.
Tax rates by county
| County or City | Local Tax Rate | Combined Rate |
|---|---|---|
| Baltimore City | 2.75% | 8.75% |
| Howard County | 2.75% | 8.75% |
| Montgomery County | 2.75% | 8.75% |
| Prince George's County | 2.75% | 8.75% |
| Anne Arundel County | 1.5% | 7.5% |
| Baltimore County | 1.5% | 7.5% |
| Carroll County | 1.5% | 7.5% |
| Harford County | 1.5% | 7.5% |
| Queen Anne's County | 1.5% | 7.5% |
| Somerset County | 1.5% | 7.5% |
| Talbot County | 1.5% | 7.5% |
| Wicomico County | 1.5% | 7.5% |
| Worcester County | 1.5% | 7.5% |
| Allegany County | 1% | 7% |
| Calvert County | 1% | 7% |
| Cecil County | 1% | 7% |
| Charles County | 1% | 7% |
| Dorchester County | 1% | 7% |
| Frederick County | 1% | 7% |
| Kent County | 1% | 7% |
| St. Mary's County | 1% | 7% |
| Washington County | 1% | 7% |
| Garrett County | None | 6% |
Special cases and exemptions
Certain items and organizations are exempt from Maryland sales tax. Nonprofit organizations registered with the state can purchase goods without paying tax. Resellers who hold a resale certificate can buy inventory without tax, then charge tax when they sell to the customer. Medical devices prescribed by a doctor are not taxed, though over-the-counter health items are.
Some services are not taxed at all, including haircuts, repairs, and professional services like accounting or legal information. However, if a service includes a product — like a repair that requires a new part — the product portion may be taxed. Always ask the business if you are unsure whether a service or product is taxed.
Frequently Asked Questions
Do I pay sales tax on groceries in Maryland?
No. Unprepared groceries like milk, bread, vegetables, and meat are not taxed. However, prepared food from a deli, restaurant, or food court is taxed at the full rate. The difference is whether the food is ready to eat.
What is the highest sales tax rate in Maryland?
The highest combined rate is 8.75 percent, found in Baltimore City, Howard County, Montgomery County, and Prince George's County. This combines the 6 percent state tax with a 2.75 percent local tax.
Do I have to pay Maryland sales tax on online purchases?
Yes, if the seller has a physical presence in Maryland or meets federal sales thresholds, they must charge Maryland sales tax. Most major online retailers now collect tax on orders shipped to Maryland.
Is clothing taxed in Maryland?
Yes. Maryland taxes clothing and footwear at the standard sales tax rate. Unlike some states, there is no exemption for apparel.
Which county has no local sales tax?
Garrett County is the only Maryland county that does not add a local tax. Purchases there are taxed at 6 percent only.