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. Marketplace-only seller: no reporting requirement when all MD sales are marketplace-facilitated (Comptroller). 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 —
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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, Etsy, TikTok Shop) collect and remit Maryland tax on your marketplace sales. How Maryland treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Maryland Tax Connect return.
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 setting up your existing Maryland permit is included at no extra charge.
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.
Let AutoFile handle your Maryland returns
Prepared and checked for you — you approve before anything is filed.
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