Tax Updates from the 2025 Legislative Session

During the 2025 legislative session, the Maryland General Assembly passed the Budget Reconciliation and Financing Act (PDF) (BRFA), which makes several changes to Maryland’s tax laws beginning in the 2025 tax year and beyond. Some Maryland Businesses may need to make changes to how they collect Sales and Use Taxes ahead of July 1, 2025. Please review our "Get Ready" Checklist below, and check out the additional resources on this page, to ensure you and your team are prepared for these changes.

Maryland Businesses new taxes are in effect. Follow the checklist below or contact a certified public accountant for help with these new sales tax.

New Taxes In Effect

Get Ready Maryland Businesses Checklist

On July 1, some Maryland businesses will be required to collect a 3% sales tax on sales of certain IT services.

Here are a few things you can do to make sure your business is ready:

Confirm taxable services (PDF)
Sign up for MD Tax Connect
Register for an SUT License
Preparing Taxes - DIY vs CPA
Prepare to remit

This page will be updated regularly with detailed information, official guidance, and resources to assist taxpayers, businesses, and tax professionals to understand and comply with these changes.

Webinars

Chose from a variety of webinars that will assist you in navigating the new sales and use tax, income, and other regulatory changes brought by the General Assembly during the 2025 legislative session.

Introduction to 2025 Tax Changes

Maryland Tax Changes 2025

Sales and Use Tax Changes

Income Tax Changes

Maryland Tax Connect

All Webinars Related to 2025 Tax Changes

File an SUT Return

Maryland Tax Connect and SUT Filing Demo

Questions and Answers on New Taxable Services

Updated 6/10/25

The Comptroller has issued Technical Bulletin 56 - Questions and Answers on New Taxable Services (PDF). The Technical Bulletin contains questions and answers on the application of sales and use tax to data or information technology services and system software or application software publishing services, as imposed by Section 4 of Chapter 604 of the Acts of 2025.

Relevant Documents

Proposed Amendments – New Tire Fee And Tire Recycling Fee (PDF)
Technical Bulletin 58 (PDF) - Maryland Taxation of Individual Capital Gain
Technical Bulletin 61 (PDF) - Tire Fees
Tax Alert (PDF) - Changes to Standard and Itemized Deductions and to State and Local Income Tax Rates from the 2025 Legislative Session
Proposed Amendments and New Regulations – Sales and Use Tax (PDF)
Proposed Amendments – Digital Advertising Gross Revenues Tax (PDF)
Proposed Amendments – Inspection of Public Records (PDF)
2025 Tax Changes Flyer (PDF)
Technical Bulletin 54 (PDF) - Multiple Points of Use Certificates
Technical Bulletin 56 (PDF) - Questions and Answers on New Taxable Services
Emergency Sales and Use Tax Regulations (PDF)
Tax Alert (PDF) - Gambling Winnings and Your Maryland Tax Obligations
Sales and Use Tax Alert- Updates 2025- 2026 (PDF)
Tax Updates from the 2025 Legislative Session-Webinar Slides (PDF)

Guides

Business Registration Guide (PDF) – This is the user guide for completing a Combined Registration Application.
Maryland Tax Connect Registration and Linking Tax Accounts Guide (PDF) – User guide to set up Maryland Tax Connect account.
File a Form and Pay As a Registered User Guide (PDF) – File and Pay SUT user guide.