Maryland's use tax protects Maryland businesses from unfair competition. State sales taxes apply to purchases made in Maryland while the use tax refers to the tax on goods purchased out of state.īusinesses in Maryland are required to collect Maryland's 6 percent sales tax and or 9 percent alcoholic beverage tax from you whenever you make a taxable purchase.Įvery time you purchase taxable tangible goods from businesses outside of Maryland, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent use tax or 9 percent alcoholic beverage tax if you use the merchandise in Maryland. Every state that has a sales tax also has a use tax on the purchase of goods and services as defined by law.
