Sales tax economic nexus threshold in Maryland (2026)
The economic nexus threshold for remote sellers in Maryland is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: previous or current calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | previous or current calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-10-01. Facilitator threshold: Same tests: more than $100,000 gross revenue or 200 or more separate transactions, direct and facilitated sales together. |
| Last verified | 2026-10-08 |
| Source | Comptroller of Maryland: Sales and Use Tax Alert, September 2019 |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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