In Maryland, businesses participating in tradeshows must comply with sales tax obligations. They must register for a sales and use tax license with the Comptroller of Maryland if selling taxable goods. A 6% sales tax must be collected on all taxable sales during the tradeshow and remitted according to the assigned reporting frequency (monthly, quarterly, or annually). Businesses must file sales tax returns detailing taxable sales and collected taxes. Temporary vendors without a permanent Maryland location may need temporary permits. Exempt sales require proper exemption certificates. Detailed records must be maintained for at least four years, with penalties for non-compliance including fines and interest.