Maryland has adopted emergency legislation that is effective October 1, 2018. Current regulation under COMAR 03.06.01.33 requires persons engaging in business in Maryland as out-of-state vendors to collect and remit sales and use tax on all taxable sales for use in the state. The current regulations define engaging in business as an out-of-state vendor so as to limit the requirement to those vendors with some minimal physical presence in the state. The emergency legislation that has been adopted, however, expands the requirements to those vendors who sell taxable tangible personal property or services into the state provided the vendor has gross revenue from sales into Maryland that exceed $100,000, or sold taxable items or services into the state in 200 or more separate transactions.
Maryland Adopts Emergency Post-Wayfair Regulations
Sovos
September 24, 2018
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