Maryland's Lower Eastern Shore--A Great Place to Do Business!

Business Environment
Sales Tax
The Maryland sales and use tax is imposed upon the sale or use of tangible personal property at the rate of 5%, unless a specific exemption is provided. There are no general sales or use taxes levied by Maryland's counties or municipalities.

Sources:
- (Text) Maryland: A Business Inventory of Major Locational Factors (Maryland Department of Business & Economic Development);
- (Graphic) State Tax Comparison 1994/1995 by Worcester County Department of Economic Development.
Maryland's Lower Eastern Shore Business Environment