Maryland Sales Tax Guide for E-commerce Sellers

Rate structure

Maryland's state rate is 6%; the combined state + local rate ranges from 6% (flat). Sourcing: Destination.

COMPONENTRATENOTES

State rate6%Maryland Tax Connect general statewide rate

Local taxes6% (flat)No local sales tax — one flat 6% statewide (9% alcohol).

ReturnForm 202 Sales and Use Tax ReturnForm 202 Sales and Use Tax Return (flat 6%, direct sales only)

Economic nexus threshold

You must register and collect once your Maryland sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Maryland as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Maryland Tax Connect assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Maryland: Monthly · Quarterly · Semi-annual · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 10% of tax due plus interest.

Marketplace facilitator rules

Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Maryland tax on your marketplace sales. How Maryland treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?Not reportedNot reported — report direct sales only.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Comptroller of Maryland when in doubt.

Filing portal & AutoFile

Maryland returns are filed through mdtaxconnect.gov/rptp/portal/home. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the Form 202 Sales and Use Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Maryland permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Maryland warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Maryland Tax Connect return — SalesTax50 separates them automatically.

Does SalesTax50 file Maryland returns automatically?

Yes — AutoFile prepares your Form 202 Sales and Use Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Maryland permit.

Marketplace sales on my Maryland return?

Maryland excludes marketplace-facilitated sales from the remote seller's own threshold and return — only your direct sales are reported.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Comptroller of Maryland before relying on them.

Let AutoFile handle your Maryland returns

Prepared and checked for you — you approve before anything is filed.

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