Maryland Short-Term Rental Sales and Use Tax

Under Maryland Tax-General Article Section 11-101, transient charges for sleeping accommodations rented for fewer than 90 consecutive days are subject to the 6% state sales and use tax. Accommodations intermediaries such as Airbnb and Vrbo are required to collect and remit tax on behalf of hosts when they facilitate the booking. Hosts who book directly must register with the Comptroller of Maryland and file periodic returns. Counties and Baltimore City may impose additional local hotel rental taxes on top of the state rate. The state tax applies uniformly across all jurisdictions and cannot be waived by local ordinance.

Failure to collect or remit sales tax may result in penalties up to 10% of unpaid tax, interest, and potential criminal charges for willful evasion.