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Maryland Sales & Use Tax encompasses the taxation of retail sales of tangible personal property, certain services, and digital products within the state. It also includes the use tax levied on items purchased outside Maryland for use within the state where sales tax was not collected.
Maryland's state sales and use tax rate is 6%. Local jurisdictions do not impose additional sales taxes, simplifying compliance compared to many other states. Businesses are required to register with the Comptroller of Maryland and file returns, typically monthly or quarterly, depending on their taxable sales volume. Maryland has specific rules regarding services, digital products, and exemptions such as for manufacturing machinery and equipment.