Is there sales tax on groceries in Maryland?
Quick answer
No. Groceries bought for home preparation are exempt from Maryland state sales tax. Prepared and restaurant food is still taxable.
Food sold for consumption off premises is exempt; prepared food carries the 6% rate.
Rule summary
How Maryland treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (6%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: Comptroller of Maryland · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Comptroller of Maryland or a tax professional before relying on it for filing.
Combined rates in Maryland
What a taxable purchase actually costs in Maryland.
Frequently asked
Answers pulled from the same rule set.
- Is there sales tax on groceries in Maryland?
- No. Groceries bought for home preparation are exempt from Maryland state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in Maryland?
- Yes. Maryland treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Maryland?
- No. Prescription medicine is exempt from sales tax in Maryland.
More Maryland guides
Other Maryland rules that change the total.