Do marketplace sales count toward the Maryland threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Comptroller of Maryland guidance before excluding them.

Which rate does an online seller charge in Maryland?

Maryland sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in Maryland?

Quick answer

Only after you cross economic nexus. Once you exceed $100,000 in sales into Maryland or 200 separate transactions over 12 months, you must register with the Comptroller of Maryland and charge the buyer's destination rate.

Maryland applies $100,000 in gross revenue or 200 separate transactions.

Rule summary

How Maryland treats each category.

Online sales and nexus rules in Maryland
Economic nexus — sales threshold	$100,000
Transaction-count threshold	200 separate transactions
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (6% in covered Maryland metros)
Registration authority	Comptroller of Maryland

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.

Baltimore6%

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Maryland?: Only after you cross economic nexus. Once you exceed $100,000 in sales into Maryland or 200 separate transactions over 12 months, you must register with the Comptroller of Maryland and charge the buyer's destination rate.
Do marketplace sales count toward the Maryland threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Comptroller of Maryland guidance before excluding them.
Which rate does an online seller charge in Maryland?: Maryland sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More Maryland guides

Other Maryland rules that change the total.