Maryland requires electronic filing of sales and use tax returns for periods beginning after 31 December 2026
This page records one dated change. For the rules in United States — Maryland as they stand today, see the United States — Maryland guide →
- Jurisdiction
- United States — Maryland
- Tax
- Sales and use tax
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 27 May 2026
- Effective
- 1 January 2027
- Authority
- Comptroller of Maryland
- Systems
- Reporting
- Verified
- Fetched from official source · high confidence
Maryland sales and use tax filers, unless they qualify for an exception for disability, religious belief or a Comptroller-determined special need.
File Maryland sales and use tax returns electronically (MDTaxConnect) for periods beginning 1 January 2027 unless an exception applies.
Reporting
The Maryland Comptroller's Tax Alert 'Sales and Use Tax Updates 2026 - 2027' (27 May 2026) states that Chapter 729 of the Acts of 2024 requires taxpayers to file sales and use tax returns electronically for all periods beginning after 31 December 2026, with exceptions for disability, religious belief or a Comptroller-determined special need. The same alert states that Chapters 197 and 198 of the Acts of 2026, effective 1 January 2027, change the multiple-points-of-use certificate rules for data services, information technology services and software publishing services.
What changed in detail
The Maryland Comptroller’s Tax Alert “Sales and Use Tax Updates 2026 - 2027” (27 May 2026) states that Chapter 729 of the Acts of 2024 requires taxpayers to file sales and use tax returns electronically for all periods beginning after 31 December 2026. Exceptions are permitted for disability, religious belief or a special need determined by the Comptroller.
The same alert states that Chapters 197 and 198 of the Acts of 2026, effective 1 January 2027, change the multiple-points-of-use certificate rules for data services, information technology services and software publishing services.
What it means
The e-filing rule starts with the first period beginning in 2027. Filers that still use paper should set up electronic filing (MDTaxConnect) before the first 2027 return is due, and treat an exception as something to document, not assume.
Businesses selling data, IT or software publishing services should also review their multiple-points-of-use certificate process before 1 January 2027, since those rules change on the same date.
Proof
Chapter 729 of the Acts of 2024 requires taxpayers to file sales and use tax returns electronically for all periods beginning after December 31, 2026.
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