Maryland Amazon Sales Tax
Maryland enforces marketplace facilitator law since October 2019. Amazon collects Maryland's flat 6% sales tax on every order, with no local sales tax to complicate rates.
Overview
Maryland's marketplace facilitator law took effect October 1, 2019. The state imposes a flat 6% sales tax with no county or municipal add-ons, so the rate is a uniform 6% on every taxable sale shipped anywhere in the state. Amazon collects and remits this tax automatically on all orders delivered to a Maryland address.
Because Maryland levies no local sales tax, there is no combined-rate range to track — buyers and sellers see the same 6% statewide. Maryland is not a major Amazon fulfillment-center hub, so for most third-party sellers the marketplace facilitator law is what establishes Amazon's collection duty rather than physical inventory presence.
For FBA sellers, the practical takeaway is simple: Amazon handles Maryland sales tax collection and remittance on your behalf, so Amazon-only sellers have no separate registration obligation tied to those sales. Sellers with other (non-Amazon) channels should track their own nexus, and anyone with edge-case facts should consult a tax professional.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $100,000 in gross sales or 200 separate transactions into Maryland in the current or prior calendar year must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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