Maryland sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | None: one rate statewide |
| Average combined rate | 6.00% |
| Groceries | ExemptFood for consumption off the premises is exempt when sold by a seller with a substantial grocery business. Soft drinks, candy and alcohol are taxable. |
| Prescription drugs | ExemptPrescription medicines are exempt from Maryland sales tax. |
| Clothing | Taxed (August tax-free week)Clothing is taxed at 6%, except items of $100 or less during Shop Maryland Tax-Free Week in August (9 to 15 August in 2026). |
Official rates: Comptroller of Maryland: Sales and use tax.
Worked examples
A $1,100 laptop in Baltimore (6%)
| Rate | 6% |
|---|---|
| Price before tax | $1,100.00 |
| Sales tax | $66.00 |
| Total | $1,166.00 |
Working: $1,100.00 × 6% = $66.00. Maryland has no local sales tax, so Baltimore, Annapolis and rural counties all charge the same 6% on general goods.
Working back from a $79.50 receipt at 6%
| Rate | 6% |
|---|---|
| Price before tax | $75.00 |
| Sales tax | $4.50 |
| Total | $79.50 |
Working back: $79.50 ÷ 1.06 = $75.00, so the tax was $4.50. Divide by 1.06 to recover the pre-tax price. Alcohol on the receipt is taxed at 9%, so work it back separately with that rate.
The 2025 changes: IT services and cannabis
Maryland's 2025 budget law added a 3% sales tax on data and information technology services and on system and application software publishing, effective 1 July 2025. It covers services in industry groups such as data processing and hosting, computer systems design and software publishing, and it replaced the earlier treatment of software as a service. The rate on adult-use cannabis rose from 9% to 12% on the same date, while the 9% rate on alcoholic beverages stayed the same. Most shoppers are affected only through business software and IT bills.
Shop Maryland tax-free weeks
Maryland holds two tax-free periods. Shop Maryland Tax-Free Week runs in August; in 2026 it was 9 to 15 August, and clothing and footwear priced at $100 or less per item were exempt, along with the first $40 of a backpack. Shop Maryland Energy in February exempts qualifying ENERGY STAR appliances; in 2026 it ran from 14 to 16 February. Outside those dates clothing and appliances are taxed at 6%.
Maryland vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Maryland | 6% | 6.00% | Exempt |
| Pennsylvania | 6% | 6.34% | Exempt |
| Delaware | 0% | 0.00% | No sales tax |
| Virginia | 5.3% | 5.77% | 1% statewide |
| West Virginia | 6% | 6.60% | Exempt |
| District of Columbia | 6% | 6.00% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.