On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).
Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.
In Maryland, following the Supreme Court's decision in South Dakota v. Wayfair, out-of-state vendors, including online retailers, are required to collect and remit Maryland sales tax if they meet certain criteria. The state has established thresholds for economic nexus that trigger sales tax collection responsibilities. As of this summary, remote sellers must collect Maryland's 6% sales tax if, during the previous or current calendar year, they have gross revenue from sales into Maryland exceeding $100,000, or they engage in 200 or more separate transactions in the state. This applies even if the seller has no physical presence in Maryland. The Comptroller of Maryland oversees the administration of sales tax collection, and remote sellers must register with the state and comply with all applicable tax laws and regulations.