Sales Tax

Sales Tax Regulations in Delaware, Pennsylvania, and Maryland

Delaware's Tax Structure

• DE does not have a statewide or local consumer sales tax.

• When shopping in the state, consumers pay the exact listed price on the shelf or menu.

• However, the state levies a gross receipt tax on sellers for doing business in Delaware.

Pennsylvania's Sales Tax

• PA imposes a statewide sales and use tax of 6% on the retail sale, consumption, or use of tangible personal property and certain services.

• Local jurisdictions add to this base rate: an additional 1% in Allegheny County and an additional 2% in Philadelphia.

Maryland's Statewide Sales and Use Tax

• MD applies a straightforward, statewide sales and use tax with no local surtaxes. 

• General Sales Tax: 6% on most retail goods and taxable services.

• Local Taxes: There are 0% local or city sales taxes in Maryland the rate is consistent statewide.

• Use Tax: Applies at 6% if you purchase a taxable item out-of-state but use/store it in Maryland and did not pay state sales tax at the time of purchase

Specialized Tax Rates in Maryland

• Different rates apply to specific goods and services:

• Vehicle & RV Rentals: 11.5%

• Truck Rentals: 8%

• Alcoholic Beverages: 9% (both packaged and served for immediate consumption)

• Cannabis Products: 12%

• Electronic Smoking Devices (Vapes): 20%

• Vape Liquids: 60%

Concluding Remark

• Hope this helps