Sales and Use Tax Rates
Sale of Alcoholic Beverages
Amt. of Sale
Tax
Amt. of Sale
.00.05- None
.06.16- .01
5.625.72.17.27- .02
5.735.83.28.38- .03
5.845.94.39.49- .04
5.956.05.50.61- .05
6.066.16.62.72- .06
6.176.27.73.83- .07
6.286.38.84.94- .08
6.396.49.951.05- .09
6.506.611.061.16- .10
6.626.721.171.27- .11
6.736.831.281.38- .12
6.846.941.391.49- .13
6.957.051.501.61- .14
7.067.161.621.72- .15
7.177.271.731.83- .16
7.287.381.841.94- .17
7.397.491.952.05- .18
7.507.612.062.16- .19
7.627.722.172.27- .20
7.737.832.282.38- .21
7.847.942.392.49- .22
7.958.052.502.61- .23
8.068.162.622.72- .24
8.178.272.732.83- .25
8.288.382.842.94- .26
8.398.492.953.05- .27
8.508.613.063.16- .28
8.628.723.173.27- .29
8.738.833.283.38- .30
8.848.943.393.49- .31
8.959.053.503.61- .32
9.069.163.623.72- .33
9.179.273.733.83- .34
9.289.383.843.94- .35
9.399.493.954.05- .36
9.509.614.064.16- .37
9.629.724.174.27- .38
9.739.834.284.38- .39
9.849.944.394.49- .40
9.95- 10.054.504.61- .41
10.06- 10.164.624.72- .42
10.17- 10.274.734.83- .43
10.28- 10.384.844.94- .44
10.39- 10.494.955.05- .45
10.50- 10.615.065.16- .46
10.62- 10.725.175.27- .47
10.73- 10.835.285.38- .48
10.84- 10.945.395.49- .49
10.95- 11.055.505.61- .50
11.06- 11.16-
Tax
0.51
0.52
0.53
0.54
0.55
0.56
0.57
0.58
0.59
0.60
0.61
0.62
0.63
0.64
0.65
0.66
0.67
0.68
0.69
0.70
0.71
0.72
0.73
0.74
0.75
0.76
0.77
0.78
0.79
0.80
0.81
0.82
0.83
0.84
0.85
0.86
0.87
0.88
0.89
0.90
0.91
0.92
0.93
0.94
0.95
0.96
0.97
0.98
0.99
1.00
Amt. of Sale
11.1711.2811.3911.5011.6211.7311.8411.9512.0612.1712.2812.3912.5012.6212.7312.8412.9513.0613.1713.2813.3913.5013.6213.7313.8413.9514.0614.1714.2814.3914.5014.6214.7314.8414.9515.0615.1715.2815.3915.5015.6215.7315.8415.9516.0616.1716.2816.3916.5016.62-
11.2711.3811.4911.6111.7211.8311.9412.0512.1612.2712.3812.4912.6112.7212.8312.9413.0513.1613.2713.3813.4913.6113.7213.8313.9414.0514.1614.2714.3814.4914.6114.7214.8314.9415.0515.1615.2715.3815.4915.6115.7215.8315.9416.0516.1616.2716.3816.4916.6116.72-
Tax
1.01
1.02
1.03
1.04
1.05
1.06
1.07
1.08
1.09
1.10
1.11
1.12
1.13
1.14
1.15
1.16
1.17
1.18
1.19
1.20
1.21
1.22
1.23
1.24
1.25
1.26
1.27
1.28
1.29
1.30
1.31
1.32
1.33
1.34
1.35
1.36
1.37
1.38
1.39
1.40
1.41
1.42
1.43
1.44
1.45
1.46
1.47
1.48
1.49
1.50
Amt. of Sale
16.7316.8416.9517.0617.1717.2817.3917.5017.6217.7317.8417.9518.0618.1718.2818.3918.5018.6218.7318.8418.9519.0619.1719.2819.3919.5019.6219.7319.8419.9520.0620.1720.2820.3920.5020.6220.7320.8420.9521.0621.1721.2821.3921.5021.6221.7321.8421.9522.0622.17-
16.8316.9417.0517.1617.2717.3817.4917.6117.7217.8317.9418.0518.1618.2718.3818.4918.6118.7218.8318.9419.0519.1619.2719.3819.4919.6119.7219.8319.9420.0520.1620.2720.3820.4920.6120.7220.8320.9421.0521.1621.2721.3821.4921.6121.7221.8321.9422.0522.1622.27-
Tax
1.51
1.52
1.53
1.54
1.55
1.56
1.57
1.58
1.59
1.60
1.61
1.62
1.63
1.64
1.65
1.66
1.67
1.68
1.69
1.70
1.71
1.72
1.73
1.74
1.75
1.76
1.77
1.78
1.79
1.80
1.81
1.82
1.83
1.84
1.85
1.86
1.87
1.88
1.89
1.90
1.91
1.92
1.93
1.94
1.95
1.96
1.97
1.98
1.99
2.00
Amt. of Sale
22.2822.3922.5022.6222.7322.8422.9523.0623.1723.2823.3923.5023.6223.7323.8423.9524.0624.1724.2824.3924.5024.6224.7324.8424.9525.0625.1725.2825.3925.5025.6225.7325.8425.9526.0626.1726.2826.3926.5026.6226.7326.8426.9527.0627.1727.2827.3927.5027.6227.73-
22.3822.4922.6122.7222.8322.9423.0523.1623.2723.3823.4923.6123.7223.8323.9424.0524.1624.2724.3824.4924.6124.7224.8324.9425.0525.1625.2725.3825.4925.6125.7225.8325.9426.0526.1626.2726.3826.4926.6126.7226.8326.9427.0527.1627.2727.3827.4927.6127.7227.83-
Tax
2.01
2.02
2.03
2.04
2.05
2.06
2.07
2.08
2.09
2.10
2.11
2.12
2.13
2.14
2.15
2.16
2.17
2.18
2.19
2.20
2.21
2.22
2.23
2.24
2.25
2.26
2.27
2.28
2.29
2.30
2.31
2.32
2.33
2.34
2.35
2.36
2.37
2.38
2.39
2.40
2.41
2.42
2.43
2.44
2.45
2.46
2.47
2.48
2.49
2.50
Amt. of Sale
27.8427.9528.0628.1728.2828.3928.5028.6228.7328.8428.9529.0629.1729.2829.3929.5029.6229.7329.8429.9530.0630.1730.2830.3930.5030.6230.7330.8430.9531.0631.1731.2831.3931.5031.6231.7331.8431.9532.0632.1732.2832.3932.5032.6232.7332.8432.9533.0633.1733.28-
27.9428.0528.1628.2728.3828.4928.6128.7228.8328.9429.0529.1629.2729.3829.4929.6129.7229.8329.9430.0530.1630.2730.3830.4930.6130.7230.8330.9431.0531.1631.2731.3831.4931.6131.7231.8331.9432.0532.1632.2732.3832.4932.6132.7232.8332.9433.0533.1633.2733.38-
9%
Tax
2.51
2.52
2.53
2.54
2.55
2.56
2.57
2.58
2.59
2.60
2.61
2.62
2.63
2.64
2.65
2.66
2.67
2.68
2.69
2.70
2.71
2.72
2.73
2.74
2.75
2.76
2.77
2.78
2.79
2.80
2.81
2.82
2.83
2.84
2.85
2.86
2.87
2.88
2.89
2.90
2.91
2.92
2.93
2.94
2.95
2.96
2.97
2.98
2.99
3.00
Amt. of Sale
33.3933.5033.6233.7333.8433.9534.0634.1734.2834.3934.5034.6234.7334.8434.9535.0635.1735.2835.3935.5035.6235.7335.8435.9536.0636.1736.2836.3936.5036.6236.7336.8436.9537.0637.1737.2837.3937.5037.6237.7337.8437.9538.0638.1738.2838.3938.5038.6238.7338.84-
33.4933.6133.7233.8333.9434.0534.1634.2734.3834.4934.6134.7234.8334.9435.0535.1635.2735.3835.4935.6135.7235.8335.9436.0536.1636.2736.3836.4936.6136.7236.8336.9437.0537.1637.2737.3837.4937.6137.7237.8337.9438.0538.1638.2738.3838.4938.6138.7238.8338.94-
Tax
3.01
3.02
3.03
3.04
3.05
3.06
3.07
3.08
3.09
3.10
3.11
3.12
3.13
3.14
3.15
3.16
3.17
3.18
3.19
3.20
3.21
3.22
3.23
3.24
3.25
3.26
3.27
3.28
3.29
3.30
3.31
3.32
3.33
3.34
3.35
3.36
3.37
3.38
3.39
3.40
3.41
3.42
3.43
3.44
3.45
3.46
3.47
3.48
3.49
3.50
Amt. of Sale
38.9539.0639.1739.2839.3939.5039.6239.7339.8439.9540.0640.1740.2840.3940.5040.6240.7340.8440.9541.0641.1741.2841.3941.5041.6241.7341.8441.9542.0642.1742.2842.3942.5042.6242.7342.8442.9543.0643.1743.2843.3943.5043.6243.7343.8443.9544.0644.1744.2844.39-
39.0539.1639.2739.3839.4939.6139.7239.8339.9440.0540.1640.2740.3840.4940.6140.7240.8340.9441.0541.1641.2741.3841.4941.6141.7241.8341.9442.0542.1642.2742.3842.4942.6142.7242.8342.9443.0543.1643.2743.3843.4943.6143.7243.8343.9444.0544.1644.2744.3844.49-
Tax
3.51
3.52
3.53
3.54
3.55
3.56
3.57
3.58
3.59
3.60
3.61
3.62
3.63
3.64
3.65
3.66
3.67
3.68
3.69
3.70
3.71
3.72
3.73
3.74
3.75
3.76
3.77
3.78
3.79
3.80
3.81
3.82
3.83
3.84
3.85
3.86
3.87
3.88
3.89
3.90
3.91
3.92
3.93
3.94
3.95
3.96
3.97
3.98
3.99
4.00
Amt. of Sale
44.5044.6244.7344.8444.9545.0645.1745.2845.3945.5045.6245.7345.8445.9546.0646.1746.2846.3946.5046.6246.7346.8446.9547.0647.1747.2847.3947.5047.6247.7347.8447.9548.0648.1748.2848.3948.5048.6248.7348.8448.9549.0649.1749.2849.3949.5049.6249.7349.8449.95-
44.6144.7244.8344.9445.0545.1645.2745.3845.4945.6145.7245.8345.9446.0546.1646.2746.3846.4946.6146.7246.8346.9447.0547.1647.2747.3847.4947.6147.7247.8347.9448.0548.1648.2748.3848.4948.6148.7248.8348.9449.0549.1649.2749.3849.4949.6149.7249.8349.9450.05-
Tax
4.01
4.02
4.03
4.04
4.05
4.06
4.07
4.08
4.09
4.10
4.11
4.12
4.13
4.14
4.15
4.16
4.17
4.18
4.19
4.20
4.21
4.22
4.23
4.24
4.25
4.26
4.27
4.28
4.29
4.30
4.31
4.32
4.33
4.34
4.35
4.36
4.37
4.38
4.39
4.40
4.41
4.42
4.43
4.44
4.45
4.46
4.47
4.48
4.49
4.50
Maryland Law provides that the regular 6% Maryland Sales and Use be a “bracketed tax rate,” which means that the tax is required to be formatted like above; however, the
Maryland Sales and Use Tax on the sale of alcoholic beverages is calculated by having the taxable price of the sale of alcoholic beverages multiplied by 9%. This chart is
being provided solely for your convenience.
Page 1 of 2
Sales and Use Tax Rates
Sale of Alcoholic Beverages
Amt. of Sale
50.0650.1750.2850.3950.5050.6250.7350.8450.9551.0651.1751.2851.3951.5051.6251.7351.8451.9552.0652.1752.2852.3952.5052.6252.7352.8452.9553.0653.1753.2853.3953.5053.6253.7353.8453.9554.0654.1754.2854.3954.5054.6254.7354.8454.9555.0655.1755.2855.3955.50-
50.1650.2750.3850.4950.6150.7250.8350.9451.0551.1651.2751.3851.4951.6151.7251.8351.9452.0552.1652.2752.3852.4952.6152.7252.8352.9453.0553.1653.2753.3853.4953.6153.7253.8353.9454.0554.1654.2754.3854.4954.6154.7254.8354.9455.0555.1655.2755.3855.4955.61-
Tax
4.51
4.52
4.53
4.54
4.55
4.56
4.57
4.58
4.59
4.60
4.61
4.62
4.63
4.64
4.65
4.66
4.67
4.68
4.69
4.70
4.71
4.72
4.73
4.74
4.75
4.76
4.77
4.78
4.79
4.80
4.81
4.82
4.83
4.84
4.85
4.86
4.87
4.88
4.89
4.90
4.91
4.92
4.93
4.94
4.95
4.96
4.97
4.98
4.99
5.00
Amt. of Sale
55.6255.7355.8455.9556.0656.1756.2856.3956.5056.6256.7356.8456.9557.0657.1757.2857.3957.5057.6257.7357.8457.9558.0658.1758.2858.3958.5058.6258.7358.8458.9559.0659.1759.2859.3959.5059.6259.7359.8459.9560.0660.1760.2860.3960.5060.6260.7360.8460.9561.06-
55.7255.8355.9456.0556.1656.2756.3856.4956.6156.7256.8356.9457.0557.1657.2757.3857.4957.6157.7257.8357.9458.0558.1658.2758.3858.4958.6158.7258.8358.9459.0559.1659.2759.3859.4959.6159.7259.8359.9460.0560.1660.2760.3860.4960.6160.7260.8360.9461.0561.16-
Tax
5.01
5.02
5.03
5.04
5.05
5.06
5.07
5.08
5.09
5.10
5.11
5.12
5.13
5.14
5.15
5.16
5.17
5.18
5.19
5.20
5.21
5.22
5.23
5.24
5.25
5.26
5.27
5.28
5.29
5.30
5.31
5.32
5.33
5.34
5.35
5.36
5.37
5.38
5.39
5.40
5.41
5.42
5.43
5.44
5.45
5.46
5.47
5.48
5.49
5.50
Amt. of Sale
61.1761.2861.3961.5061.6261.7361.8461.9562.0662.1762.2862.3962.5062.6262.7362.8462.9563.0663.1763.2863.3963.5063.6263.7363.8463.9564.0664.1764.2864.3964.5064.6264.7364.8464.9565.0665.1765.2865.3965.5065.6265.7365.8465.9566.0666.1766.2866.3966.5066.62-
61.2761.3861.4961.6161.7261.8361.9462.0562.1662.2762.3862.4962.6162.7262.8362.9463.0563.1663.2763.3863.4963.6163.7263.8363.9464.0564.1664.2764.3864.4964.6164.7264.8364.9465.0565.1665.2765.3865.4965.6165.7265.8365.9466.0566.1666.2766.3866.4966.6166.72-
Tax
5.51
5.52
5.53
5.54
5.55
5.56
5.57
5.58
5.59
5.60
5.61
5.62
5.63
5.64
5.65
5.66
5.67
5.68
5.69
5.70
5.71
5.72
5.73
5.74
5.75
5.76
5.77
5.78
5.79
5.80
5.81
5.82
5.83
5.84
5.85
5.86
5.87
5.88
5.89
5.90
5.91
5.92
5.93
5.94
5.95
5.96
5.97
5.98
5.99
6.00
Amt. of Sale
66.7366.8466.9567.0667.1767.2867.3967.5067.6267.7367.8467.9568.0668.1768.2868.3968.5068.6268.7368.8468.9569.0669.1769.2869.3969.5069.6269.7369.8469.9570.0670.1770.2870.3970.5070.6270.7370.8470.9571.0671.1771.2871.3971.5071.6271.7371.8471.9572.0672.17-
66.8366.9467.0567.1667.2767.3867.4967.6167.7267.8367.9468.0568.1668.2768.3868.4968.6168.7268.8368.9469.0569.1669.2769.3869.4969.6169.7269.8369.9470.0570.1670.2770.3870.4970.6170.7270.8370.9471.0571.1671.2771.3871.4971.6171.7271.8371.9472.0572.1672.27-
Tax Amt. of Sale
Tax
6.01
6.02
6.03
6.04
6.05
6.06
6.07
6.08
6.09
6.10
6.11
6.12
6.13
6.14
6.15
6.16
6.17
6.18
6.19
6.20
6.21
6.22
6.23
6.24
6.25
6.26
6.27
6.28
6.29
6.30
6.31
6.32
6.33
6.34
6.35
6.36
6.37
6.38
6.39
6.40
6.41
6.42
6.43
6.44
6.45
6.46
6.47
6.48
6.49
6.50
6.51
6.52
6.53
6.54
6.55
6.56
6.57
6.58
6.59
6.60
6.61
6.62
6.63
6.64
6.65
6.66
6.67
6.68
6.69
6.70
6.71
6.72
6.73
6.74
6.75
6.76
6.77
6.78
6.79
6.80
6.81
6.82
6.83
6.84
6.85
6.86
6.87
6.88
6.89
6.90
6.91
6.92
6.93
6.94
6.95
6.96
6.97
6.98
6.99
7.00
72.2872.3972.5072.6272.7372.8472.9573.0673.1773.2873.3973.5073.6273.7373.8473.9574.0674.1774.2874.3974.5074.6274.7374.8474.9575.0675.1775.2875.3975.5075.6275.7375.8475.9576.0676.1776.2876.3976.5076.6276.7376.8476.9577.0677.1777.2877.3977.5077.6277.73-
72.3872.4972.6172.7272.8372.9473.0573.1673.2773.3873.4973.6173.7273.8373.9474.0574.1674.2774.3874.4974.6174.7274.8374.9475.0575.1675.2775.3875.4975.6175.7275.8375.9476.0576.1676.2776.3876.4976.6176.7276.8376.9477.0577.1677.2777.3877.4977.6177.7277.83-
Amt. of Sale
77.8477.9578.0678.1778.2878.3978.5078.6278.7378.8478.9579.0679.1779.2879.3979.5079.6279.7379.8479.9580.0680.1780.2880.3980.5080.6280.7380.8480.9581.0681.1781.2881.3981.5081.6281.7381.8481.9582.0682.1782.2882.3982.5082.6282.7382.8482.9583.0683.1783.28-
77.9478.0578.1678.2778.3878.4978.6178.7278.8378.9479.0579.1679.2779.3879.4979.6179.7279.8379.9480.0580.1680.2780.3880.4980.6180.7280.8380.9481.0581.1681.2781.3881.4981.6181.7281.8381.9482.0582.1682.2782.3882.4982.6182.7282.8382.9483.0583.1683.2783.38-
9%
Tax
7.01
7.02
7.03
7.04
7.05
7.06
7.07
7.08
7.09
7.10
7.11
7.12
7.13
7.14
7.15
7.16
7.17
7.18
7.19
7.20
7.21
7.22
7.23
7.24
7.25
7.26
7.27
7.28
7.29
7.30
7.31
7.32
7.33
7.34
7.35
7.36
7.37
7.38
7.39
7.40
7.41
7.42
7.43
7.44
7.45
7.46
7.47
7.48
7.49
7.50
Amt. of Sale
83.3983.5083.6283.7383.8483.9584.0684.1784.2884.3984.5084.6284.7384.8484.9585.0685.1785.2885.3985.5085.6285.7385.8485.9586.0686.1786.2886.3986.5086.6286.7386.8486.9587.0687.1787.2887.3987.5087.6287.7387.8487.9588.0688.1788.2888.3988.5088.6288.7388.84-
83.4983.6183.7283.8383.9484.0584.1684.2784.3884.4984.6184.7284.8384.9485.0585.1685.2785.3885.4985.6185.7285.8385.9486.0586.1686.2786.3886.4986.6186.7286.8386.9487.0587.1687.2787.3887.4987.6187.7287.8387.9488.0588.1688.2788.3888.4988.6188.7288.8388.94-
Tax
7.51
7.52
7.53
7.54
7.55
7.56
7.57
7.58
7.59
7.60
7.61
7.62
7.63
7.64
7.65
7.66
7.67
7.68
7.69
7.70
7.71
7.72
7.73
7.74
7.75
7.76
7.77
7.78
7.79
7.80
7.81
7.82
7.83
7.84
7.85
7.86
7.87
7.88
7.89
7.90
7.91
7.92
7.93
7.94
7.95
7.96
7.97
7.98
7.99
8.00
Amt. of Sale
88.9589.0689.1789.2889.3989.5089.6289.7389.8489.9590.0690.1790.2890.3990.5090.6290.7390.8490.9591.0691.1791.2891.3991.5091.6291.7391.8491.9592.0692.1792.2892.3992.5092.6292.7392.8492.9593.0693.1793.2893.3993.5093.6293.7393.8493.9594.0694.1794.2894.39-
89.0589.1689.2789.3889.4989.6189.7289.8389.9490.0590.1690.2790.3890.4990.6190.7290.8390.9491.0591.1691.2791.3891.4991.6191.7291.8391.9492.0592.1692.2792.3892.4992.6192.7292.8392.9493.0593.1693.2793.3893.4993.6193.7293.8393.9494.0594.1694.2794.3894.49-
Tax
8.01
8.02
8.03
8.04
8.05
8.06
8.07
8.08
8.09
8.10
8.11
8.12
8.13
8.14
8.15
8.16
8.17
8.18
8.19
8.20
8.21
8.22
8.23
8.24
8.25
8.26
8.27
8.28
8.29
8.30
8.31
8.32
8.33
8.34
8.35
8.36
8.37
8.38
8.39
8.40
8.41
8.42
8.43
8.44
8.45
8.46
8.47
8.48
8.49
8.50
Amt. of Sale
94.50- 94.6194.62- 94.7294.73- 94.8394.84- 94.9494.95- 95.0595.06- 95.1695.17- 95.2795.28- 95.3895.39- 95.4995.50- 95.6195.62- 95.7295.73- 95.8395.84- 95.9495.95- 96.0596.06- 96.1696.17- 96.2796.28- 96.3896.39- 96.4996.50- 96.6196.62- 96.7296.73- 96.8396.84- 96.9496.95- 97.0597.06- 97.1697.17- 97.2797.28- 97.3897.39- 97.4997.50- 97.6197.62- 97.7297.73- 97.8397.84- 97.9497.95- 98.0598.06- 98.1698.17- 98.2798.28- 98.3898.39- 98.4998.50- 98.6198.62- 98.7298.73- 98.8398.84- 98.9498.95- 99.0599.06- 99.1699.17- 99.2799.28- 99.3899.39- 99.4999.50- 99.6199.62- 99.7299.73- 99.8399.84- 99.9499.95- 100.05-
Tax
8.51
8.52
8.53
8.54
8.55
8.56
8.57
8.58
8.59
8.60
8.61
8.62
8.63
8.64
8.65
8.66
8.67
8.68
8.69
8.70
8.71
8.72
8.73
8.74
8.75
8.76
8.77
8.78
8.79
8.80
8.81
8.82
8.83
8.84
8.85
8.86
8.87
8.88
8.89
8.90
8.91
8.92
8.93
8.94
8.95
8.96
8.97
8.98
8.99
9.00
Maryland Law provides that the regular 6% Maryland Sales and Use be a “bracketed tax rate,” which means that the tax is required to be formatted like above; however, the
Maryland Sales and Use Tax on the sale of alcoholic beverages is calculated by having the taxable price of the sale of alcoholic beverages multiplied by 9%. This chart is
being provided solely for your convenience.
Page 2 of 2
Sales and Use Tax Rates
Sale of Alcoholic Beverages
Sales Over $100
To Figure the Tax
AmountTax
The Sales and Use Tax Rate for
the Sale of Alcoholic Beverages in
Maryland is 9%.
$ 200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
1000.00
18.00
27.00
36.00
45.00
54.00
63.00
72.00
81.00
90.00
9%
Divide the 9% sales tax rate by 100
to convert from a percentage to a
decimal.
To figure out the tax divide 9 by 100
to get 0.09.
Multiply 0.09 by the total of the
purchase subject to sales tax to find
the sales taxes on the items sold.
Examples
Example
Example: Sale is $165.95
Total Sale
$ 165.95
9% Tax
x
Total Tax
.09
14.94
Total Sale
$ 165.95
Total Tax
+ 14.94
Total Price
$ 180.89
Tax on. . . . $100.00 . . . . . $9.00
Tax on. . . . . . 65.95 . . . . . . 5.94
Total Tax. . . . . . . . . . . . $14.94
Example: Sale is $230.00
Tax on. . . . $200.00 . . . . $18.00
Tax on. . . . . . 30.00 . . . . . . 2.70
Total Tax. . . . . . . . . . . . $20.70