Economic Nexus in Maryland

Sep 20th, 2018

Economic Nexus in Maryland

Effective October 1, 2018, certain out-of-state vendors will be required to collect and pay Maryland sales tax if they have a substantial economic presence in the state. Economic nexus laws require certain sellers without a physical presence in the state to collect sales or use tax for that state.

Maryland's economic nexus law will apply to an out-of-state vendor that delivers taxable items into the state if the vendor, during the previous or current calendar year, either (1) has gross revenue of more than $100,000 from sales in the state, or (2) enters into 200 or more separate transactions in the state.

https://www.ttrus.com/EconomicNexusinMaryland