The Maryland sales tax nexus was impacted by the South Dakota v. Wayfair, Inc. decision. The Maryland General Assembly’s Joint Committee on Administrative, Executive, and Legislative Review (AELR) approved emergency regulations (03.06.01.33) to support Maryland’s implementation of the Wayfair decision. The Maryland Comptroller requires out-of-state vendors to register with its office “to collect and remit Maryland sales tax on retail sales of tangible personal property or taxable services for delivery into [the state].” We have highlighted the major points in the emergency regulations below.
Source: SOVOS
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