Maryland Sales Tax Guide

A step-by-step guide to understanding Maryland sales tax rules.

Overview

For small business owners and accounting professionals, managing Maryland sales tax compliance can be challenging. Beyond collecting, filing, and remitting tax dollars, businesses have to keep track of filing dates and proper methods for tracking changing tax rates. Our guide to Maryland sales and use tax can help by walking you through the fundamentals of sales tax management.

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Table of Contents

1
An Overview of Maryland Sales Tax

Understanding where, when, and how to collect Maryland sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Maryland internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
Maryland Sales Tax Nexus

Understanding whether you need to collect, file, and remit Maryland sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Maryland such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect Maryland Sales Tax

You'll want to get started establishing Maryland sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Maryland.

4
Collecting Sales Tax in Maryland

After you've registered your business with the Comptroller of Maryland, you're ready to begin collecting sales tax. We'll review topics such as Maryland sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing Maryland Sales Tax Returns

Now that you're business is registered with the Comptroller of Maryland and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
Maryland Sales Tax Filing Due Dates

Every business that registers to collect Maryland sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Comptroller of Maryland.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Maryland sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on Maryland Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Maryland. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.