REMOTE SELLERS – WAYFAIR DECISION
Therefore, beginning October 1, 2018, out-of-state vendors should begin to track gross revenues and sales delivered into Maryland to determine if either of the above criteria is met. This tracking requirement does not apply to sales delivered into Maryland prior to October 1, 2018. For the period of October 1, 2018 through December 31, 2018, an out-of state vendor meeting either of the criteria during that period is required to register with the Comptroller of Maryland and to remit Maryland sales tax on sales delivered into Maryland as soon as one of the criteria is met. Out-of-state vendors should file according to a monthly filing schedule, but the filing schedule may be adjusted by the Comptroller’s office depending on the amount of taxable sales.
FOR MORE INFORMATION: Maryland Comptroller