Maryland Sales Tax Nexus: Economic Nexus Threshold (2026)

What to do after crossing the Maryland threshold

We did not find a specific start-date rule for Maryland in the sources reviewed. Check the official guidance before you begin collecting.

1. Confirm the numbers. Check your Maryland sales against the measure and period in the key facts above.
2. Register before you collect. Use Maryland's official registration page. Collecting a state's tax without a registration is generally not allowed.
3. Collect and file. Charge Maryland sales tax on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
4. Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.

Physical presence and inventory in Maryland

Inventory stored in Maryland (including FBA/3PL fulfillment inventory) generally creates physical nexus requiring registration regardless of sales volume. Marketplace sellers whose Maryland sales are all facilitated by a registered marketplace facilitator are not required to register.

Marketplace sellers in Maryland

Do marketplace sales count toward your own threshold? Yes, counted.

Comptroller Tax Alert 09-19 (Q10): 'All sales, direct and facilitated, are counted for purposes of determining whether the threshold has been met.' Example 5: a vendor with $25,000 direct + $76,000 marketplace sales exceeds the threshold and must register and collect on its direct sales. Marketplace facilitators collect on facilitated sales effective 10/1/2019 (HB 1301 of 2019); a marketplace seller whose sales are all through a facilitator does not need to register.

Other things to know about Maryland

• Not a Streamlined Sales and Use Tax (SSUTA) member; no local sales taxes, so a single statewide rate applies (6% general; 3% on certain data/IT/software publishing services from 7/1/2025; 9% alcoholic beverages; 12% cannabis; 11.5% short-term passenger car rentals).
• Threshold counts all Maryland sales including resale and exempt sales, and counts marketplace-facilitated sales toward a seller's own threshold.
• Marketplace facilitators report facilitated sales on Form 202F and direct sales on Form 202, and must file monthly.
• Registration and filing are now through MDTaxConnect.gov; electronic filing becomes mandatory for sales and use tax periods beginning after December 31, 2026.