If your business makes taxable sales to customers in Maryland, you may need to register for a Maryland Sales and Use Tax License before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through Maryland Tax Connect.
For broader information about Maryland sales tax rules, rates, and taxability, see the Maryland Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Maryland Sales Tax Filing Guide.
Quick answers: Maryland sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Maryland.
| Fact | Detail |
|---|---|
| Authority | Maryland Comptroller |
| Registration portal | Maryland Tax Connect |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Maryland |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
Who must register for Maryland sales tax
You must register for a Maryland Sales and Use Tax License if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Maryland in the current or previous calendar year, or;
- Has a physical presence in Maryland, such as an office, employee, warehouse, or inventory stored in the state.
Maryland's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable sales in Maryland. If you're unsure whether your business has nexus, see the Maryland Sales Tax Guide for a broader explanation.
How to register for Maryland sales tax
Sellers can register online through Maryland Tax Connect, the state's centralized business services portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a Maryland Sales and Use Tax License, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in Maryland
- Your business address and any Maryland locations, if applicable
Registration steps
Follow these steps to register for a Maryland Sales and Use Tax License.
1. Create your online login
Set up your Maryland Tax Connect account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a Maryland Tax Connect account, you can add a sales and use tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Maryland locations.
- Remote sellers without a Maryland location should indicate they are selling remotely
- Maryland uses destination-based sourcing for remote sellers. You charge based on where the buyer is located
- Maryland has no local sales taxes, so the same 6% rate applies statewide regardless of the buyer's city or county
3. Submit your application
Review your entries and submit the application. There is no registration fee for a Maryland Sales and Use Tax License.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
4. Receive your Maryland Sales and Use Tax License
Once approved, you will receive:
- Your Maryland Sales and Use Tax License number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to Maryland Tax Connect for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Maryland sales tax on taxable sales and file returns based on your assigned filing frequency. Returns are due on the 20th of the month following the reporting period.
Maryland's sales tax of 6% applies uniformly statewide with no local additions. Note that digital goods (electronically delivered products) and SaaS are taxable in Maryland. Maryland also imposes a separate Digital Advertising Gross Revenues Tax on large digital advertising platforms, but this is a distinct obligation from the standard sales and use tax covered by your license. See the Maryland Sales Tax Guide for details on taxability.
➡ Learn more about Maryland sales tax rates, taxability, and nexus in the Maryland Sales Tax Guide
➡ See how to file and pay Maryland sales tax in the Maryland Sales Tax Filing Guide
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 local tax authorities.
Need help registering 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.
