The Maryland (MD) state sales tax rate is currently 6%, ranking 16th-highest in the U.S.. It's a statewide sales and use tax. There are no local sales and use taxes in Maryland. The average combined tax rate is 6%, ranking 38th in the US.

Consumers are responsible for paying 6% use tax or the 9% alcoholic beverage tax directly to the Comptroller of Maryland if goods are purchased from businesses located outside of Maryland but are used in Maryland.

In Maryland, food for further preparation is tax exempt if purchased from a substantial grocery or market business that sells the food for consumption off the premises. Medicine (including prescription and non-prescription drugs), disposable medical supplies, and medical equipment for the home or on the person are tax exempt.