Maryland · MD · Money & taxes
Maryland: Are groceries taxed?
Groceries exempt
Maryland exempts groceries from its sales tax when sold for home consumption by a store with a substantial grocery business.
The exemption covers food for consumption off the premises, sold by a vendor that runs a substantial grocery or market business at that location. Food served for eating on the premises and food for immediate consumption are taxable. Maryland's definition of food leaves out alcohol, soft drinks, cannabinoid beverages and candy.
What the law says
Except as provided in paragraph (2) of this subsection, the sales and use tax does not apply to a sale of food for consumption off the premises by a food vendor who operates a substantial grocery or market business at the same location where the food is sold.
Sources
- Md. Code, Tax-General § 11-206(c) Official · mgaleg.maryland.gov
Confirm with the state
- Agency
- Comptroller of Maryland
- Website
- marylandcomptroller.gov
How bordering states compare
- Delaware No state sales taxDelaware has no sales tax, so groceries are not taxed at the register.
- Pennsylvania Groceries exemptPennsylvania exempts food that isn't ready to eat from its 6% sales tax.
- Virginia Groceries exemptVirginia ended its state sales tax on groceries in 2023, but a 1% local tax still applies statewide.
- West Virginia Groceries exemptWest Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out.