Post-Wayfair, online and remote sellers must comply with Maryland’s sales tax regulations by adhering to economic nexus rules. The key requirements include:

1. Economic Nexus Thresholds: Remote sellers must collect and remit Maryland sales tax if they exceed $100,000 in annual gross revenue or 200 separate transactions within the state.

2. Registration: Sellers meeting these thresholds must register for a Maryland sales tax permit through the Maryland Business Express portal.

3. Tax Collection: Once registered, sellers must collect the 6% state sales tax on taxable goods and services sold to Maryland customers.

4. Filing Sales Tax Returns: Regularly file sales tax returns based on the assigned frequency (monthly, quarterly, or annually) through the Comptroller’s bFile system.

5. Remittance: Remit the collected sales tax by the due dates to avoid penalties and interest.

6. Record-Keeping: Maintain accurate records of all sales, taxes collected, and transactions to support compliance and facilitate audits.

7. Marketplace Facilitators: If selling through platforms like Amazon or eBay, understand that these marketplace facilitators are responsible for collecting and remitting sales tax on behalf of sellers.

By fulfilling these requirements, online and remote sellers can ensure compliance with Maryland’s sales tax laws, avoiding legal and financial repercussions.