Maryland Proposes Rules for Online Sales Tax Collection from Out-of-State Vendors

Date: August 13, 2018

Very small vendors would be exempt.

Maryland’s Comptroller has just proposed a regulation that would define which out-of-state vendors would be required to collect the state’s 6-percent sales tax on internet sales made to Maryland customers. The one-page proposal would define the vendors as companies that conduct fewer than 200 transactions in Maryland or make sales on taxable goods and services below $100,000. See the proposed regulation in more detail that defines out-of-state vendors by clicking here.

In June, the Supreme Court ruled in South Dakota v. Wayfair, that states can collect sales tax from internet vendors, even if they have no physical presence in the state. Based on the court ruling many states, including Maryland, are now quickly putting regulations or legislation in place to begin collecting those additional taxes.

The Comptrollers proposal is submitted as an “emergency regulation” and will not go through the traditional process and public comment period. Once it is approved by a legislative committee the regulation will go into effect on October 1 of this year.

If your Maryland business purchases goods or services subject to the state sales tax, you can refer them to this document and tell them they can email questions to this the Maryland Comptroller’s Office at

Related Content: Small Business News | Maryland | Taxes

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