按地区划分的税率 马里兰州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

马里兰州软件即服务销售税：企业综合指南

Businesses operating in Maryland should be aware of the state’s sales tax regulations, especially regarding Software as a Service (SaaS). Maryland currently imposes a 6% sales tax on SaaS products and services, with SaaS for business use is taxes at 3%, making it important for businesses to understand the rules and regulations to ensure compliance. This tax is a crucial source of revenue for the state, contributing significantly to funding education and public services.

马赛克图像

马里兰州

马里兰州维持累进税制，近期没有变化，其税收收入主要用于资助教育和公共服务。

官方政府链接： Marylandtaxes.gov

6.00%

电子产品和服务增值税/销售税率

3.00%

降低的税率

税率降低的产品类别

SaaS for B2B/enterprise use

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

If you exceed $100,000 in sales or 200 transactions

可在线注册

否

注册流程

在马里兰州审计长处注册以获得销售和使用税许可证。
如果赚取马里兰州来源的收入，请填写500表格（马里兰州公司所得税申报表）。
如有必要，指定一名马里兰州居民代理人

应纳税的数字和电子服务清单

SaaS、视频游戏、数字产品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

100,000.00 美元或 200 笔交易

申报间隔

每月、每季度或每年

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

Income tax returns and supporting documents: 4 years minimum

How-To Guides: Maryland SaaS VAT

步骤：1 门槛

Businesses and online sellers need to collect sales tax in Maryland if they have physical or economic nexus.

  • Physical nexus means the business has a tangible presence or activity in a state.
  • Economic nexus means that the business (or seller) posted sales that met a state’s economic threshold for total revenue or number of transactions.

Economic nexus threshold is USD 100,000 in gross revenue or 200 separate transactions annually into Maryland. Registration becomes mandatory once either threshold is exceeded. No special digital-only exemption applies; SaaS/digital services follow standard sales & use tax nexus rules.

步骤：2 商业注册

Register with the Maryland Comptroller – Revenue Administration Division through the Combined Registration Application via the Maryland Tax Connect portal. This creates a sales and use tax account for remote sellers of digital services.

步骤：3 纳税人识别号/增值税号

A Maryland Sales and Use Tax License Number is issued by the Maryland Comptroller upon approval of registration.

步骤：1 Standard Rate

Standard Maryland Sales & Use Tax rate is 6%. Digital products and SaaS treated as taxable digital goods/services follow the same statewide rate (no local VAT layers).

步骤：2 确定您是否需要注册。

To calculate your tax amount, use te following formula:

 

Tax Amount= Net Price × 6%

步骤：3 反向收费 (B2B)

The U.S. system does not use a VAT-style reverse charge. If SaaS is taxable and nexus exists, the seller must collect sales tax even for B2B unless the buyer provides a valid resale or exemption certificate. Otherwise, the business purchaser owes use tax directly to Maryland.

步骤：1 B2C销售

As of July 1, 2025, SaaS for personal use is fully taxable and SaaS for business use is moving from nontaxable to taxable at 3%.

步骤：2 B2B销售

If a seller has nexus, they must collect the tax (at the 3% or 6% rate) unless the buyer provides a valid Maryland Resale Certificate or Exemption Certificate. Without that document, the seller is liable for the uncollected tax.

步骤：3 发票要求

发票必须包含：

  • Supplier legal name and address;
  • Maryland Sales & Use Tax License Number;
  • invoice date;
  • sequential invoice number;
  • buyer name and address;
  • description of SaaS/digital service;
  • taxable amount;
  • tax rate;
  • tax amount separately stated;
  • total amount due;
  • currency used;
  • exemption certificate reference (if applicable).

步骤：1 申报周期

The interval is assigned by the Comptroller based on volume; typically monthly, quarterly, or annually.

步骤：2 申报截止日期

Returns and payment due by the 20th day of the month following the reporting period.

步骤：3 提交

Taxes are filed electronically through Maryland Tax Connect with ACH debit/credit or approved electronic payment methods.

步骤：4 记录保存

Businesses must retain tax records for at least 4 years for audit purposes.

PayPro Global 解决方案：简化注册与财政代表

Navigating Maryland’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

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