In 2024, Maryland expanded the taxation of digital goods by introducing a new 6% tax rate on certain digital products, such as e-books, digital subscriptions, and Software as a Service (SaaS), which were previously exempt in 2023. This change requires businesses offering digital goods to collect and remit sales tax, aligning Maryland’s tax policies with emerging market trends. Additionally, the lowered economic nexus threshold of $100,000 in gross revenue or 200 transactions annually broadens the tax obligations for remote and online sellers, ensuring more businesses contribute to state revenue. These adjustments necessitate that businesses update their tax collection systems and strategies to comply with the new regulations, potentially increasing their administrative efforts and costs.