As of 2024, Maryland is not a member of the Streamlined Sales and Use Tax Agreement (SSUTA), which aims to simplify and modernize sales tax administration for businesses, particularly those operating across multiple states. Implications for Businesses:

• Increased Complexity: Businesses must navigate Maryland’s individual sales tax laws without the standardized processes provided by SSUTA, leading to more complex compliance requirements.

• Higher Administrative Burden: Without the streamlined procedures, businesses may face increased time and resources dedicated to managing sales tax registration, filing, and remittance in Maryland.

• Potential for Errors: The lack of standardized rules can result in a higher risk of compliance errors, as businesses must adapt to Maryland’s unique tax regulations.

• Higher Compliance Costs: Additional administrative efforts and potential need for specialized tax software or professional assistance can increase overall compliance costs for businesses operating in Maryland.

Plans for Changes in 2024: There are no indications within the provided content that Maryland plans to join the SSUTA in 2024. Businesses should monitor announcements from the Maryland Comptroller’s office or official state resources for any future considerations or changes regarding Maryland’s participation in SSUTA. Staying informed ensures businesses can adapt promptly if Maryland decides to adopt streamlined tax measures.