What is the Maryland economic nexus threshold in 2026?

For 2026, Maryland's economic nexus threshold is $100,000 in gross sales OR 200 transactions, in effect since 2018-10-01. Remote sellers measure Maryland-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current Maryland economic nexus threshold?

$100,000 in gross sales OR 200 transactions, effective since 2018-10-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the Maryland threshold?

Gross sales of tangible personal property and most services into Maryland, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the Maryland threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Maryland Sales Tax Economic Nexus Threshold (2026)

Updated 2026-05-08

If your Thresholds business sells $100,000 or 200 transactions into Maryland in a calendar year, you have economic nexus and must register, collect, and remit Maryland sales tax.

Maryland's economic nexus threshold, in detail

The current Maryland threshold is $100,000 or 200 transactions, in effect since 2018-10-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to Maryland customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. Maryland's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the Maryland DOR.

Maryland nexus note

Economic nexus in Maryland triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Maryland in the current or preceding calendar year — whichever is met first.

What to do next

Read the full Maryland overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

What is the Maryland economic nexus threshold in 2026?: For 2026, Maryland's economic nexus threshold is $100,000 in gross sales OR 200 transactions, in effect since 2018-10-01. Remote sellers measure Maryland-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current Maryland economic nexus threshold?: $100,000 in gross sales OR 200 transactions, effective since 2018-10-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the Maryland threshold?: Gross sales of tangible personal property and most services into Maryland, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the Maryland threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-05-08