maryland-sales-tax.md51 lines1.6 KB
v20State
| 1 | --- |
| 2 | name: maryland-sales-tax |
| 3 | description: Use this skill whenever asked about Maryland sales and use tax. Trigger on phrases like "Maryland sales tax", "MD sales tax", "Maryland Comptroller", "digital advertising tax". ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Maryland Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | Maryland | |
| 14 | | State rate | 6.00% (flat -- no local sales tax) | |
| 15 | | Local taxes | None | |
| 16 | | Maximum combined rate | 6.00% | |
| 17 | | Sourcing | Destination-based | |
| 18 | | Economic nexus | $100,000 OR 200 transactions | |
| 19 | | Tax authority | Comptroller of Maryland | |
| 20 | | Portal | https://www.marylandtaxes.gov | |
| 21 | | SST member | No | |
| 22 | | Skill version | 2.0 | |
| 23 | |
| 24 | ## Section 3 -- Transaction pattern library |
| 25 | |
| 26 | | Pattern | Taxable? | Notes | |
| 27 | |---|---|---| |
| 28 | | General TPP | TAXABLE 6% | | |
| 29 | | Clothing | TAXABLE | No exemption | |
| 30 | | Grocery food | EXEMPT | | |
| 31 | | Prepared food | TAXABLE | | |
| 32 | | SaaS | TAXABLE | Maryland taxes SaaS and digital products | |
| 33 | | Canned software | TAXABLE | | |
| 34 | | Digital goods | TAXABLE | | |
| 35 | | Professional services | NOT TAXABLE | | |
| 36 | | Manufacturing equipment | EXEMPT | | |
| 37 | | Prescription drugs | EXEMPT | | |
| 38 | | OTC drugs | EXEMPT | | |
| 39 | | Resale | EXEMPT | | |
| 40 | | Digital advertising (separate tax) | TAXABLE | Maryland Digital Advertising Gross Revenues Tax -- separate from sales tax | |
| 41 | |
| 42 | ## Section 10 -- Prohibitions |
| 43 | |
| 44 | - NEVER add local taxes -- Maryland has none. |
| 45 | - NEVER confuse the Digital Advertising Tax with sales tax -- they are separate. |
| 46 | - NEVER compute any number. |
| 47 | |
| 48 | ## Disclaimer |
| 49 | |
| 50 | Informational only. Review by qualified professional required before filing. |
| 51 |
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Q2: Research-verified
Deep research against tax authority sources. Not yet tested on real data.
Needs real client data + practitioner sign-off to reach Q1.
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Use this skill whenever asked about Maryland sales and use tax. Trigger on phrases like "Maryland sales tax", "MD sales tax", "Maryland Comptroller", "digital advertising tax". ALWAYS load us-sales-tax first.
US-MAty-2025