The Maryland sales tax nexus was impacted by the South Dakota v. Wayfair, Inc. decision. The Maryland General Assembly’s Joint Committee on Administrative, Executive, and Legislative Review (AELR) approved emergency regulations (03.06.01.33) to support Maryland’s implementation of the Wayfair decision. The Maryland Comptroller requires out-of-state vendors to register with its office “to collect and remit Maryland sales tax on retail sales of tangible personal property or taxable services for delivery into [the state].” We have highlighted the major points in the emergency regulations below.
Enforcement date: 
October 1, 2018.
Sales/transactions threshold:
$100,000 or 200 transactions.
Measurement period:
Threshold applies to the previous or current calendar year.
Included transactions/sales:
Gross sales; Marketplace sales included towards the threshold for individual sellers.
When You Need to Register Once You Exceed the Threshold:
First day of the following month when threshold is met.
Summary: Remote sellers must collect sales tax if, in the previous calendar year, gross revenue from taxable sales made into the state in the prior calendar year exceed $100,000, or if more than 200 separate transactions for taxable sales were made. Remote marketplace facilitators are required to collect sales and use tax on behalf of marketplace sellers. Collections made on behalf of marketplace sellers shall be reported separately from collections on sales made directly by the marketplace facilitator or an affiliate. Marketplace sellers are not required to collect applicable taxes on sales when marketplace facilitators collect and remit on their behalf.
Remote sellers conducting sales in Maryland should ensure that they are staying compliant with all regulations, especially as the laws around collecting and remitting sales tax evolve.
Maryland Sales Tax Resources: For more information, reach out to our team of experts. We also have an interactive sales tax nexus map with real-time information on other states and territories.
