Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6%.
Over $100,000 in sales during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: TPP + taxable services only.
Services: Not taxable, with a few exceptions.
Most digital goods (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable in Maryland as of March 14, 2021.
SaaS: Taxable, except when it is being used for business purposes, in which case it is exempt.
When To Register: First day of the next month after you meet the nexus criteria.