Sales tax rate in Maryland is defined quite precisely. It is not just 6 % but defined as follows:
1 cent where the price is 20 cents.
2 cents if the price is at least 21 cents but less than 34 cents.
3 cents if the price is at least 34 cents but less than 51 cents.
4 cents if the price is at least 51 cents but less that 67 cents.
5 cents if the price is at least 67 cents but less than 84 cents.
6 cents if the price is at least 84 cents.
If price exceeds $1.00, the tax is 6 cents on each dollar, plus:
1 cent if the excess is at least 1 cent but less than 17 cents.
2 cents if the excess is at least 17 cents but less than 34 cents.
3 cents if the excess is at least 34 cents but less than 51 cents.
4 cents if the excess is at least 51 cents but less than 67 cents.
5 cents if the excess is at least 67 cents but less than 84 cents.
6 cents if the excess is at least 84 cents.
These rules are in use in the calculator on this page.
Tax info is updated from https://www.marylandtaxes.gov/business/sales-use/index.php and dated April 1, 2022.
Please note that there may be different tax percentages depending on the sold item category, additional taxes depending on your location or the data may be outdated. You can always use Sales Tax calculator at the front page where you can modify percentages if you so wish.
Sales and Gross Receipts Taxes in Maryland amounts to 9.5 billion. It is 39.82 % of the total taxes (23.9 billion) raised in Maryland. Numbers represent only state taxes, not federal taxes.
|Tax Type||2020 (billion)||Change||Share|
|TOTAL TAXES||23.883||+1.17 %||100 %|
|PROPERTY TAXES||0.867||+3.65 %||3.63 %|
|SALES AND GROSS RECEIPTS TAXES||9.511||-3.89 %||39.82 %|
|General Sales and Gross Receipts Taxes||4.937||+0.98 %||20.67 %|
|Selective Sales and Gross Receipts Taxes||4.574||-8.65 %||19.15 %|
|Alcoholic Beverages Sales Tax||0.024||-23.95 %||0.1 %|
|Amusements Sales Tax||0.773||-27.17 %||3.24 %|
|Insurance Premiums Sales Tax||0.615||+10.53 %||2.58 %|
|Motor Fuels Sales Tax||1.076||-5.61 %||4.51 %|
|Pari-mutuels Sales Tax||0.001||-17.50 %||0 %|
|Public Utilities Sales Tax||0.138||-5.87 %||0.58 %|
|Tobacco Products Sales Tax||0.363||+1.74 %||1.52 %|
|Other Selective Sales and Gross Receipts Taxes||1.584||-7.53 %||6.63 %|
|LICENSE TAXES||0.8||-12.34 %||3.35 %|
|Alcoholic Beverages License||0.002||+2.83 %||0.01 %|
|Amusements License||0.002||-6.33 %||0.01 %|
|Corporations in General License||0.084||-28.73 %||0.35 %|
|Hunting and Fishing License||0.018||+2.51 %||0.07 %|
|Motor Vehicle License||0.471||-8.86 %||1.97 %|
|Motor Vehicle Operators License||0.027||-17.20 %||0.11 %|
|Occupation and Business License, NEC||0.196||-12.43 %||0.82 %|
|Other License Taxes||0.002||-6.54 %||0.01 %|
|INCOME TAXES||12.024||+5.77 %||50.35 %|
|Individual Income Taxes||10.699||+6.28 %||44.8 %|
|Corporations Net Income Taxes||1.325||+1.88 %||5.55 %|
|OTHER TAXES||0.68||+14.80 %||2.85 %|
|Death and Gift Taxes||0.197||+9.27 %||0.83 %|
|Documentarty and Stock Transfer Taxes||0.227||+4.15 %||0.95 %|
|Taxes, NEC||0.256||+31.90 %||1.07 %|
Source of the data is United States Census Bureau: https://www.census.gov/data/tables/2020/econ/stc/2020-annual.html