Is shipping taxable in Maryland?
Quick answer
It depends on how you invoice it. In Maryland, separately stated delivery is generally exempt, while bundled shipping-and-handling is taxable.
Separately stated delivery is exempt; combined shipping-and-handling is taxable.
Rule summary
How Maryland treats each category.
| Separately stated shipping | Generally exempt |
|---|---|
| Shipping bundled into item price | Taxable — it becomes part of the sales price |
| Handling charges | Taxable in most states, even where freight is exempt |
| Shipping on an exempt item | Not taxable — delivery follows the taxability of the goods |
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 shipping taxable in Maryland?
- It depends on how you invoice it. In Maryland, separately stated delivery is generally exempt, while bundled shipping-and-handling is taxable.
- Should I charge tax on shipping for a mixed order in Maryland?
- On an order containing both taxable and exempt goods, tax the delivery charge in proportion to the taxable share of the order, by price or by weight. Document whichever method you use consistently.
More Maryland guides
Other Maryland rules that change the total.