The state of Maryland levies a 6% state sales tax rate on the retail sale, lease or rental of most goods. There are no local sales taxes in the state of Maryland.
Use tax is due on all purchases brought into the state of Maryland, unless specifically exempted. Use tax is due at the same rate as sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Maryland on or before February 20th.