Maryland SaaS and Digital Goods Sales Tax: Rates, Nexus, Compliance, and Exemptions Explained

Maryland taxes SaaS and digital goods at a state rate of 6% for consumers (B2C) and 3% for B2B SaaS transactions starting in 2025.
No additional local or municipal sales taxes apply in Maryland; the rate is uniform statewide.
Companies must collect and remit sales tax if they have physical or economic nexus (over $100,000 in sales or 200 transactions annually).
Certain organizations (e.g., religious, educational, nonprofit, government) are exempt from sales tax.
Noncompliance can result in fines, penalties, audits, and reputational damage.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.