Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Seller's Privilege

Unlike in previous tax-free periods, businesses selling other items not eligible for inclusion in the tax-free week can participate in Shop Maryland. Legislation passed in 2007, dubbed Sellers Privilege, allows other merchandise besides apparel to be sold tax free but with the retailer absorbing the sales tax.

A vendor may assume or absorb all or any part of the sales and use tax on a retail sale and pay that tax on behalf of the buyer. The vendor must, however, continue to separately state the tax from the sales price at the time of the sale to the purchaser. If the vendor absorbs all or any part of the tax on the sale, the vendor shall pay the tax with the return that covers the period in which the vendor makes the sale.

The sales and use tax deadline dates can be found on the Comptroller's Web site.

Links for Shop Maryland Tax-free Week
Agency Information
Office of the Comptroller
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Shop Maryland Tax-Free Week
  Sellers Privilege
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