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Maryland Grocery Tax (2026)

Permitted: Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food.

PermittedVerified Jul 12, 2026

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Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.

Official source: marylandcomptroller.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering Maryland

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

DelawarePermitted
No state or local sales tax at all, so groceries are never taxed at the register.
Verified Jul 5, 2026 · Source: revenue.delaware.gov · Full Delaware rule →
District of ColumbiaPermitted
Groceries (food and drink sold for home preparation or consumption) are exempt from DC sales tax; food or drink prepared for immediate consumption is taxed (DC Code 47-2001).
Verified Jul 5, 2026 · Source: otr.cfo.dc.gov · Full District of Columbia rule →
PennsylvaniaPermitted
Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax. Ready-to-eat/prepared food and food sold by a caterer or eating establishment are taxable.
Verified Jul 18, 2026 · Source: pa.gov · Full Pennsylvania rule →
VirginiaConditional
State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food statewide.
Verified Aug 27, 2026 · Source: tax.virginia.gov · Full Virginia rule →
West VirginiaPermitted
Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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