The Anne Arundel County sales tax is Maryland’s 6% statewide rate, because counties in Maryland cannot add a local general sales tax on top. Whether you shop in Annapolis, Glen Burnie, or Severna Park, the rate on ordinary retail goods is the same 6% you would pay anywhere else in the state. Two categories cost more: alcoholic beverages are taxed at 9%, and short-term passenger car rentals at 11.5%.
The 6% Statewide Rate
Maryland Tax-General § 11-104 sets the sales and use tax at 6% of the purchase price for any taxable item costing $1 or more.1Maryland General Assembly. Maryland Code Tax-General 11-104 – Tax Rate For items under a dollar, the tax is calculated in penny increments based on price brackets. The Comptroller of Maryland administers and collects the tax statewide.2Maryland Manual On-Line. Comptroller of Maryland – Origin and Functions
No county or municipality in Maryland can impose a separate general sales tax. You will never see a combined rate above 6% on ordinary retail purchases in Anne Arundel County.
Higher Rates on Alcohol, Rentals, and Hotels
A few categories carry rates above the base 6%. Alcoholic beverages are taxed at 9%, whether you are buying a bottle of wine at a liquor store or ordering a cocktail at a restaurant.1Maryland General Assembly. Maryland Code Tax-General 11-104 – Tax Rate Separate itemized charges tied to the sale, such as labor or service fees, are taxed at the standard 6%.
Short-term vehicle rentals carry elevated rates too. Renting a passenger car or recreational vehicle triggers an 11.5% sales tax, and truck rentals are taxed at 8%.3Comptroller of Maryland. Business Tax Tip 8 – Calculating Maryland Sales and Use Tax Peer-to-peer car sharing through apps also carries 8%, unless the vehicle belongs to a fleet of more than ten, in which case the rate jumps to 11.5%. The taxable price on rentals includes insurance, delivery fees, and equipment charges. Motor fuel subject to the fuel tax is excluded.
Hotel and lodging stays are subject to the 6% state sales tax plus a separate 2.5% state hotel surcharge.1Maryland General Assembly. Maryland Code Tax-General 11-104 – Tax Rate Anne Arundel County also levies its own occupancy tax on short-term stays, so the total tax on a hotel room in the county runs noticeably higher than 6%.
What Gets Taxed
The 6% applies to any tangible personal property sold at retail. That covers clothing, electronics, furniture, building materials, appliances, and anything else you can physically carry out of a store. Electricity, natural gas, and hotel stays are treated as tangible personal property for tax purposes.
Digital Products
Digital goods are taxed at the same 6% rate. Maryland defines a digital product as anything obtained electronically, and the list is broad: music downloads, streaming video, e-books, digital newspapers, video games, ring tones, and audio greeting cards sent by email.4Comptroller of Maryland. Business Tax Tip 29 – Sales of Digital Products and Digital Code Streaming subscriptions count. A digital gift code that can be redeemed for any of these products is taxed the same way the underlying product would be.
Services
Most standalone services are not taxable in Maryland. The exception is when a service is bundled with the transfer of tangible property, like custom fabrication or assembly performed as part of a retail purchase.
What’s Exempt
Grocery Food
Food for off-premises consumption is exempt, but the rules are more specific than most people realize. The exemption only applies when the seller operates a “substantial grocery or market business,” meaning at least 10% of total food sales come from grocery-type items.5Comptroller of Maryland. Information About Sales of Food A convenience store that barely sells groceries may not qualify, even for the same box of cereal that would be exempt at a supermarket.
Certain foods stay taxable regardless of where you buy them. Heated food, sandwiches ready for immediate consumption, items from salad or soup bars, party platters, and ice cream in containers smaller than one pint all carry the 6% tax.5Comptroller of Maryland. Information About Sales of Food The dividing line is whether you are buying ingredients to cook at home or something prepared to eat right away.
Medicine and Medical Equipment
Prescription medicines and certain medical supplies are exempt under Maryland Tax-General Title 11, Subtitle 2. Durable medical equipment like wheelchairs, oxygen equipment, and prosthetic devices generally qualifies, as do items such as insulin syringes dispensed under a practitioner’s direction. Over-the-counter medications without a prescription are typically taxable.
Nonprofits and Government Purchases
Qualifying nonprofits and government agencies can buy free of sales tax, but only with a valid exemption certificate issued by the Comptroller. Nonprofits apply through the Maryland Tax Connect portal and submit their IRS 501(c)(3) determination letter, articles of incorporation, and bylaws.6Comptroller of Maryland. Nonprofit Organizations The current nonprofit certificates expire September 30, 2027, and the Comptroller renews them on a five-year cycle. Government certificates have no expiration date.
Online and Out-of-State Purchases
Most major online retailers already collect Maryland’s 6% at checkout. Following the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair, Maryland requires out-of-state sellers to register and collect once they cross an economic threshold: gross revenue from Maryland sales over $100,000, or 200 or more separate transactions delivered into the state, in the previous or current calendar year.7Comptroller of Maryland. Business Taxpayers FAQs
Smaller sellers that fall below both thresholds may not collect Maryland tax. When that happens, the obligation shifts to you as a use tax. If you buy something from an out-of-state seller that does not charge Maryland sales tax, you owe the same 6% as a use tax (or 9% for alcohol). Maryland grants a credit for sales tax you already paid to another state, so if you paid 4% elsewhere, you would owe only the remaining 2%.8Comptroller of Maryland. Sales and Use Tax Use tax gets reported on a Consumer Use Tax Return filed with the Comptroller’s Revenue Administration Division in Annapolis.
Local Admissions and Amusement Tax
While the county cannot add a local sales tax, it does impose an admissions and amusement tax on entertainment activities. Maryland Tax-General § 4-105 authorizes counties and municipalities to levy this tax at rates up to 10% of gross receipts from admissions and amusement charges.9Maryland General Assembly. Maryland Code Tax-General 4-105 – Admissions and Amusement Tax Rate When an event is also subject to the 6% state sales tax, the combined total cannot exceed 11%, which effectively caps the local admissions tax at 5% for those events.
Counties and municipalities can set different rates for different classes of entertainment. A movie ticket may carry a different rate than a professional sporting event. Annapolis and other municipalities within the county can set their own rates independently of the county’s rate.9Maryland General Assembly. Maryland Code Tax-General 4-105 – Admissions and Amusement Tax Rate The revenue stays local.
Sales Tax Holidays
Two annual holidays let Anne Arundel County shoppers skip the 6%.
Shop Maryland Tax-Free Week runs during the second week of August each year, starting the second Sunday and running through the following Saturday. Qualifying clothing and footwear priced at $100 or less per item are exempt, and the first $40 of a backpack or bookbag purchase is also tax-free.10Comptroller of Maryland. Comptroller of Maryland Programs Accessories other than backpacks do not qualify.
Shop Maryland Energy Tax-Free Weekend falls on the weekend before the third Monday in February. In 2026, that runs from Saturday, February 14 through Monday, February 16. Energy Star-certified appliances are exempt, including refrigerators, washers and dryers, heat pumps, air conditioners, furnaces, boilers, dehumidifiers, and programmable thermostats.10Comptroller of Maryland. Comptroller of Maryland Programs On a large appliance, skipping the 6% can save a meaningful amount.