MD Maryland nexus threshold
Maryland nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Gross revenue from sales of tangible personal property delivered into the state
- Sales of software delivered into the state
- Digital goods delivered into the state
- Exempt sales of tangible personal property
- Exempt sales of software
- Exempt sales of digital goods
Excluded transactions:
- Exempt services
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
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