United States State Sales Tax Economic Nexus for Remote Sellers
Maryland – United States State Sales Tax Economic Nexus for Remote Sellers

United States State Sales Tax Economic Nexus for Remote Sellers MD-T: Maryland: economic nexus threshold test

A vendor with no physical presence must register and collect when its gross revenue from tangible personal property or taxable services delivered into Maryland exceeds $100,000, or it makes 200 or more separate such transactions (as at 1 October 2026). From 1 July 2025 the taxable services include the new 3% tax on certain data, information technology and software publishing services, which widens the sales that count.

Maintained by Gerard Blokdyk

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