Maryland Sales Tax Nexus: Thresholds & CPA Steps
Navigate Maryland’s 2026 sales tax nexus. Learn about the $100k/200-transaction thresholds and the new 3% 'Tech Tax' on B2B SaaS and IT services. Get expert CPA action steps for MD Tax Connect compliance.
Introduction
Maryland enforces economic nexus rules with centralized administration and no local sales taxes. For CPA firms, Maryland represents a low-complexity but high-importance nexus state.
What Creates Sales Tax Nexus in Maryland?
Physical Nexus
Includes offices, inventory, employees, or service activity.
Economic Nexus
Applies to remote sellers exceeding statutory thresholds.
Marketplace Nexus
Marketplace facilitators collect and remit tax for marketplace sales.
Economic Nexus Thresholds in Maryland
A seller establishes nexus if it has, in the current or previous calendar year:
$100,000 or more in Maryland sales, or
200 or more separate transactions
Either threshold applies.
Does Maryland Impose Sales Tax?
Yes. Maryland imposes a state-administered sales and use tax with no local add-ons.
Registration Requirements
Registration is completed with the Maryland Comptroller.
Filing Frequency and Due Dates
Monthly filing is standard
Returns due by the 20th of the following month
Penalties and Interest
Late filing and payment penalties
Interest accrues on unpaid balances
CPA Action Steps
Monitor Maryland revenue and transaction counts
Identify physical presence triggers
Review marketplace facilitator coverage
Register promptly
Maintain audit-ready documentation
Conclusion
Maryland nexus compliance is centralized and predictable. CPA firms should ensure thresholds are monitored consistently to avoid late registration.