How to compute Maryland Sales Tax for Massachusetts, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Never add local taxes
NEVER add local taxes -- Maryland has none.
Never confuse Digital Advertising Tax with sales tax
NEVER confuse the Digital Advertising Tax with sales tax -- they are separate.
Never compute any number
NEVER compute any number.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Section 1 -- Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Maryland |
| State rate | 6.00% (flat -- no local sales tax) |
| Local taxes | None |
| Maximum combined rate | 6.00% |
| Sourcing | Destination-based |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Comptroller of Maryland |
| Portal | https://www.marylandtaxes.gov |
| SST member | No |
| Skill version | 2.0 |
Section 3 -- Transaction pattern library
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 6% | |
| Clothing | TAXABLE | No exemption |
| Grocery food | EXEMPT | |
| Prepared food | TAXABLE | |
| SaaS | TAXABLE | Maryland taxes SaaS and digital products |
| Canned software | TAXABLE | |
| Digital goods | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | |
| Prescription drugs | EXEMPT | |
| OTC drugs | EXEMPT | |
| Resale | EXEMPT | |
| Digital advertising (separate tax) | TAXABLE | Maryland Digital Advertising Gross Revenues Tax -- separate from sales tax |
Informational only. Review by qualified professional required before filing.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Depends on
Other Massachusetts computations in the OpenAccountants Tax Library.
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