Are services performed by non-Maryland companies for Maryland customers subject to Maryland sales tax?
See item 5. above. Services performed by a non-Maryland service provider for computers/clients that are located in Maryland are subject to the Maryland tax. If the service provider has “nexus” with Maryland because they have an office in Maryland or because their employees or contractors or sales representatives come into the state, then the non-Maryland seller must charge the Maryland tax to its customer and remit it to the Comptroller. If the non-Maryland service provider does not charge the tax to its Maryland customer, then the customer is required to self assess the tax and remit it directly to the Comptroller.
