Legal Question in Tax Law in Maryland

imposition of mail order sales tax

Is it legal for a non-Maryland company to impose a sales tax charge on mail-order purchases? The company is based in Indiana and makes delivery from South Carolina.


Asked on 9/28/99, 9:05 am

2 Answers from Attorneys

MYRON LEWIS MYRON LEWIS

Re: imposition of mail order sales tax

Maybe. Do you have salespeople located in Md.? Do you have trucks(assets) that are based in MD.? Do you have other assets (ex., Warehouse) in MD? If the answer is YES to any of these questions, you may have to pay Md. Sales Tax? Good luck!!!

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Answered on 9/29/99, 11:49 am
Abba D. Poliakoff Gordon, Feinblatt LLC

Re: imposition of mail order sales tax

As with any good legal answer, it depends. There was recently a case in Maryland, which is currently being appealed, that held that if a common carrier was used to deliver the product, then no sales tax is collectible. However, if a more dedicated or private carrier was used, then a sales tax may be charged by the state.

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Answered on 9/28/99, 4:10 pm


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