Maryland tax rulesGrocery Tax

Maryland Grocery Tax (2026)

Permitted: Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food.

PermittedVerified Jul 12, 2026

Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.

Official source: marylandcomptroller.gov

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