Maryland Rental / transient occupancy tax
Rental / transient occupancy tax in Maryland
Maryland sales and use tax applies to accommodations and short-term rentals, which the tax code treats as tangible personal property. Platforms that facilitate a booking are taxed on the full amount the guest pays. County hotel taxes may also apply.
Verified Source: Md. Code, Tax-Gen. §§ 11-101(a-1), (j-1), (k), 11-102(a) · last checked 2026-10-23
Same topic in neighboring states
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