Sales Tax Summary for Travelers to Maryland

Maryland State Sales Tax: 5.0%
There are no general local sales taxes.

Hotel Occupancy Tax Rates vary by jurisdiction and average 6% statewide.

Hotel Occupancy Tax Rates for the greater Baltimore-Washington area:
Anne Arundel County: 12%
Baltimore City: 7.5%
Baltimore County: 8%
Montgomery County: 7%
Prince George’s County: 5%
Queen Anne’s County: 5%

Maryland Exemption Procedures

Exemption is granted only to Maryland entities or those in localities adjacent to Maryland and that
grant reciprocity to Maryland entities.

Purchases made with a sales tax exemption certificate must be paid for by a check or credit
card in the name of the exempt organization.

For more information about the State of Maryland tax laws, click here.

Maryland Application Forms

Application for Maryland Combined Registration Application.

*This form must be printed out and sent in. You cannot apply online at this time for a Sales Tax Exemption.

Hotel Instructions
  1. Network Hotels: Participating 501(c)(3) institutions will be pre-enrolled at all CTM Network hotels for
    purposes of sales tax waivers. Should a traveler lose or forget tax exempt documentation, back-up
    copies will be available from CTM.

  2. Out-of-Network Hotels: Participation 501(c)(3) institutions will not be enroller at any hotel out of the
    CTM Network. Should a traveler lose or forget tax exempt documentation, CTM cannot guarantee a
    sales tax waiver.