Maryland Sales Tax on Occasional Sales Maryland: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While Maryland's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Maryland, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Maryland.

General Occasional Sales
In the state of Maryland, the exemption only applies if the sale price is no more than 1,000 dollars and the sale is not made through the use of an auctioneer or dealer.

Motor Vehicles
In the state of Maryland, items are exempt from general sales and use tax, but are subject to separate tax. However, short-term rentals are considered to be taxable.

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