Maryland vending machine laws and tax
Core operating reference for ordinary food, beverage, and general-merchandise vending. Confirm material decisions with the cited agency or qualified counsel.
94.5% taxable-percentage method
Maryland's 6% sales tax applies to taxable vending food using a 94.5% gross-receipts measure.
A vending-machine license is generally obtained through the circuit court clerk; listed exceptions apply.
Maryland's vending-machine license is separate from sales-tax registration and food regulation.
Taxable nonfood is generally subject to ordinary sales-tax rules.
For applicable vending food sales, vendors multiply gross receipts by 94.5% before applying the 6% rate.
Use the statutory percentage and preserve gross-receipts records; tax is treated as included in the vend price.
Confirm the applicable state or local food authority before operating refrigerated, hot, unpackaged, dairy, ice, water, or commissary-supported machines. Sealed shelf-stable goods often receive lighter treatment, but the permit result is location- and product-specific.
Separately review city/county business licensing, local tax sourcing, zoning, fire/electrical rules, and the site contract. Tobacco/nicotine, alcohol, cannabis/CBD, medicine, lottery/gambling, school vending, and public-property locations are outside the ordinary-goods baseline.
City/county licensing, local tax sourcing, zoning, fire/electrical rules, site contracts, school/public-property rules, and special products can change the result.