In this article
- Quick facts: Filing for sales tax in Maryland
- When to file and pay Maryland sales tax
- Maryland sales tax filing deadlines
- How to prepare your Maryland sales tax return
- How to complete and file a Maryland sales tax return
- How to pay sales tax in Maryland
- What happens after filing and paying Maryland sales tax
- Late filing penalties and interest
- Getting third-party help with sales tax filing
- Sales tax filing in other states
If you're registered for Maryland sales tax, you must file returns and pay any tax due according to the filing frequency assigned by the Maryland Comptroller. This guide covers the filing and payment process for remote sellers and out-of-state businesses using Maryland Tax Connect. Maryland's due date is the 20th of the following month for all filers.
For broader information about Maryland sales tax rules, rates, and exemptions, see the Maryland Sales Tax Guide. For details on how to get a Maryland Sales and Use Tax License, see the Maryland Sales Tax Registration Guide.
Quick facts: Filing for sales tax in Maryland
Key information about filing Maryland sales tax returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th day after the period ends |
| Filing portal | Maryland Tax Connect |
| Zero returns required | Yes |
When to file and pay Maryland sales tax
The Maryland Comptroller will assign you a filing frequency (monthly, quarterly, or annually) after you register your business. Your assigned frequency is based on your expected or actual sales volume.
Maryland sales tax returns and payments are due at the same time, by the 20th of the month following the end of the filing period. If the 20th falls on a weekend or holiday, the due date shifts to the next business day.
Maryland sales tax filing deadlines
Maryland monthly filing due dates
Reports are due on the 20th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
Maryland quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1, March 31) | April 20 |
| Q2 (April 1, June 30) | July 20 |
| Q3 (July 1, September 30) | October 20 |
| Q4 (October 1, December 31) | January 20 |
Maryland annual filing due date
Reports for the previous calendar year are due on January 20.
Important note: Zero returns
Once you have a Maryland Sales and Use Tax License, you are required to file returns for every assigned period regardless of whether any sales tax was collected. When no sales tax was collected, you must file a zero return electronically through Maryland Tax Connect.
How to prepare your Maryland sales tax return
Before working on your sales tax return, collect all sales information for the tax period.
Sales transactions
You need to know your total gross sales to Maryland buyers and your taxable sales. Because Maryland has no local sales taxes, you apply the same statewide 6% rate to all taxable sales regardless of where in Maryland the buyer is located. Remember that digital goods and SaaS are taxable in Maryland.
Key reporting figures
In addition to your gross Maryland sales, filing a return requires:
- Total sales and income
- Taxable sales subject to the 6% rate
- Non-taxable sales and exemptions
- Deductions and adjustments
- Total sales tax collected from customers during the filing period
How to complete and file a Maryland sales tax return
Maryland sales tax returns are filed electronically through Maryland Tax Connect and must be reported in US dollars.
Step-by-step: file a Maryland sales tax return
1. Collect all necessary information
Gather your sales records for the tax period. Because Maryland has a single statewide rate with no local additions, you do not need to break out sales by county or city, just separate taxable from non-taxable sales.
2. Log in and file online
- Log in to Maryland Tax Connect.
- Navigate to your Sales and Use Tax account.
- Select the filing period you want to file.
- Enter your gross sales, taxable sales, exemptions, and total tax collected.
- Review and submit your return.
3. Receive confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay sales tax in Maryland
Maryland requires businesses to file and pay sales tax electronically through Maryland Tax Connect. You can pay directly within the portal after filing your return. Accepted payment methods include:
- Electronic funds transfer (ACH debit or credit)
- Credit card
What happens after filing and paying Maryland sales tax
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported amounts
- Continue filing according to your assigned frequency, keeping the 20th due date in mind
- File a zero return for any period with no taxable sales
➡ Need help understanding Maryland sales tax rules, rates, and nexus? See the Maryland Sales Tax Guide
➡ Need to register for Maryland sales tax? See the Maryland Sales Tax Registration Guide
Late filing penalties and interest
If you miss a Maryland sales tax filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges that increase the longer you wait.
For current penalty rates and interest charges, refer to the Maryland Comptroller website.
Getting third-party help with sales tax filing
Quaderno can simplify your Maryland sales tax compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the Maryland Comptroller, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Colorado Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Kentucky Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New York Sales Tax Filing Guide
- North Carolina Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Rhode Island Sales Tax Filing Guide
- South Carolina Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington DC Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
