Free Maryland Sales Tax Calculator
Maryland Sales Tax Calculator
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How to Use the Maryland Sales Tax Calculator
Our Maryland Sales Tax Calculator is designed to be user-friendly and provide you with accurate sales tax calculations quickly. Follow these simple steps to get your results:
1. Enter the Purchase Amount:
- In the “Enter Amount” field, type in the total purchase price. Be sure to use numerical values and include decimals for cents (e.g., 125.50).
- Ensure that you only enter the pre-tax amount.
2. Select Your Location (Choose One Method):
- By ZIP Code:
- Click on the “Select by ZIP Code” dropdown menu.
- Scroll through the list or begin typing your ZIP code to find it faster.
- Select the appropriate ZIP code.
- By Tax Region:
- Alternatively, you can select your location by tax region.
- Click on the “Select by Tax Region” dropdown menu.
- Choose the county or region that applies to your location.
- Note: While Maryland state sales tax is currently a flat 6%, using your zip code or region helps ensure accuracy, and future proofs the calculator in case of rate changes.
3. Calculate the Sales Tax:
- Once you’ve entered the purchase amount and selected your location, click the “Calculate Sales Tax” button.
4. View Your Results:
- The calculated sales tax, along with a breakdown of the calculation, will appear in the “Output” section below the button.
- You’ll see:
- The selected ZIP code or Tax Region.
- The subtotal (your entered amount).
- The applicable sales tax rate.
- The calculated sales tax amount.
- The total cost (subtotal plus sales tax).
Maryland Sales and Use Tax Updates (2024-2025)
Maryland’s sales and use tax laws are subject to change. Here’s a summary of key updates from the 2024 legislative session and prior legislation effective in 2024, based on the “Sales and Use Tax Facts 2024-2025” publication:
I. Electronic Smoking Devices
- Increased Tax Rate: The sales and use tax rate for electronic smoking devices (ESDs) increased from 12% to 20% effective July 1, 2024.
- Revenue Allocation: 8% of the revenue generated from this tax increase is allocated to the Blueprint for Maryland’s Future Fund.
II. Sales of Electricity for Electric Vehicle Charging
- Revenue Allocation: Effective July 1, 2024, sales and use tax revenue from electricity sales at EV charging stations (excluding residential rates) is directed to the Transportation Trust Fund.
III. Sales of Aircraft Parts and Equipment
- Exemption Extension: The sales and use tax exemption for aircraft parts and equipment used for repair, maintenance, or upgrades has been extended to June 30, 2030.
IV. Sales of Racehorses Following a Claiming Race
- Revenue Allocation: Effective June 1, 2024, sales and use tax revenue from the purchase of racehorses after a claiming race goes to the Racing and Community Development Facilities Fund.
V. Cannabis Seeds, Seedlings, Immature Plants, and Clones
- Expanded Definition: The definition of cannabis now includes seeds, seedlings, immature plants, and clones, subject to the 9% cannabis sales and use tax rate (effective April 25, 2024).
VI. Home Amenity Rentals
- New Tax: Starting July 1, 2024, sales and use tax applies to home amenity rentals (e.g., pools, saunas) for temporary use of up to 15 hours.
- Local Taxes: Counties and municipalities can also impose local taxes on these rentals.
VII. Electronic Filing Required
- Mandatory E-filing: Certain tax returns, including sales and use tax, must be filed electronically for periods beginning after December 31, 2026.
- Exemptions: Exemptions are available for individuals with disabilities, religious objections, or special needs.
VIII. Interest Rate
- 2024 Rate: The annual interest rate for 2024 is 10.0075%.
- 2025 Rate: The 2025 rate will be published on the Comptroller’s website later in the year.
Calculating Maryland Sales and Use Tax
Maryland has a 6% sales and use tax on most taxable goods. However, there are some exceptions and specific rules for calculating the tax. Here’s a breakdown based on the information provided:
General Sales and Use Tax
- Standard Rate: 6% of the taxable price.
- No Local Sales Taxes: Maryland has no local sales taxes, so the rate is consistent statewide.
- Minimum Taxable Amount: Sales under $0.20 are exempt from sales tax.
- Tax-Included Option: Vendors can choose to include the sales tax in the price (tax-included basis).
- Vending Machines:
- Regular vending machines: Sales tax is due on gross receipts, but vendors can multiply receipts by 94.50% before applying the 6% rate.
- Bulk vending machines: Sales under $0.75 are exempt.
Exceptions and Special Rates
- Modular Buildings and Mobile Homes: 6% tax applied to 60% of the sale price.
- Alcoholic Beverages: 9% of the charge.
- Short-term Vehicle Rentals:
- Passenger cars and recreational vehicles: 11.5%
- Trucks: 8%
- Peer-to-Peer Car Sharing:
- Passenger cars, multipurpose vehicles, and motorcycles (fleets with more than 10 vehicles): 11.5%
- Electronic Smoking Devices and Tobacco Pipes: 12% of the taxable price.
- Vaping Liquid (5 milliliters or less): 60% of the taxable price.
Calculating the 6% Sales and Use Tax
For sales under $1.00, the tax is calculated based on specific price ranges (see the document for details).
For sales over $1.00:
- Calculate 6 cents for each whole dollar.
- Add the appropriate tax for the remaining cents based on the price ranges provided.
Tax on Vehicle Rentals
- Cars and Motorcycles:
- 23 cents for each full $2.00
- Additional tax for amounts between whole multiples of $2.00 (see document for details)
- Trucks:
- 8 cents for each whole dollar.
- 2 cents for every 25 cents or portion thereof over the whole dollar.
Important Points
- Breakage: Vendors must report all collected tax, even if it exceeds the flat percentage due to rounding.
- Taxable Price: Includes the full amount paid (money, promises, barter, etc.), including assumed liabilities, services, and manufacturer coupons.
- Exclusions:
- Trade-in values cannot be deducted.
- Store coupons (not reimbursed) are not included.
- Deductible Charges: Separately stated charges for installation, professional services, interest, and delivery can be deducted.
- Other Taxable Elements: Assembly, fabrication, and other services necessary to complete the sale are taxable.
- Non-taxable Elements: Prompt payment discounts, rebates, and core charges (except for re-manufactured truck parts) are not taxable.
- Cigarette Sales: Sales tax applies to the full price without deducting tobacco taxes.
- Interest Deduction: Only applies to credit extended to the buyer, not interest paid by the seller.
- Restocking Charges: No tax refund is allowed on restocking fees.
- Lease Payments: Each payment period is treated as a separate lease for tax purposes.
- Out-of-State Purchases: Maryland provides a credit for sales tax paid to other states (up to the Maryland tax amount). A depreciation allowance may also apply.
- Repairs: Tax applies to materials, not lump-sum repair charges.
Electronic Filing
- Vendors can telefile if no tax is due.
- E-filing is encouraged for those who owe tax.
Common Sales and Use Tax Questions in Maryland
Here are answers to some frequently asked questions about Maryland’s sales and use tax:
1. Do I have to pay Maryland sales tax on furniture I bought in Delaware and had delivered to my home in Maryland?
Yes, you are required to pay Maryland’s 6% use tax on taxable tangible goods purchased out of state but used in Maryland. This applies even if you didn’t pay sales tax in the state where you made the purchase. You can file a Consumer Use Tax Return to pay the use tax.
2. Are store discount coupons included in the taxable price?
Generally, no. Store coupons are not included in the taxable price unless the vendor can get reimbursed from another source (like a manufacturer’s coupon).
3. Are sales of Energy Star appliances exempt from sales tax?
While Energy Star appliances are not generally exempt, there is a three-day tax-free period for certain Energy Star products (and solar water heaters) starting the Saturday before the third Monday in February.
4. How is food taxed in Maryland?
Food sold for consumption off the premises by a substantial grocery or market business (grocery sales are at least 10% of all food sales) is generally exempt. Prepared foods are taxable.
5. Does sales tax apply to cars and boats?
No, sales tax does not apply to cars and boats because they are subject to titling taxes. However, car and boat rentals are subject to sales tax at varying rates.
6. Are warranty charges taxable?
If the warranty is required or included in the price, it is taxable. If it’s optional, it’s not taxable.
7. Are purchases made on military bases subject to sales tax?
Sales by private vendors on military bases are taxable. Sales by the U.S. Government or its agencies are exempt.
Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.
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