The law is the law, and I’ve known the law for years, so I don’t know why you would remember me saying anything different. The standard Sales Tax in Maryland is 6%, which is less than Virginia.
There are some food items in Maryland that are not taxed; if you buy those and bring them home, then you would have to file use tax for those items, if they are taxed in Virginia (which taxes food, but at a lower rate than other items).
But this applies to a small set of Maryland food; items sold by a “food seller” that are meant to be consumed off-site, but are not “prepared foods”; the chances of you buying such things in any quantity, and then bringing them home with you before consuming them, are rather low; the chances of the store taxing you properly for them is probably lower. And the amount you’d owe would be so low as to be in the noise.
That paragraph turned out to be a mess. Sorry about that. Rather than try to fix it, here’s info from the FAQ page for Maryland:
“Maryland includes many specific items that are exempt from sales tax for example, food sold in grocery stores, prescription medicines, and newspapers are generally not taxable. You’ll want to check to see if you or the products you purchase or sell are exempt from the tax.”
IF you are buying these things, and bringing them into Virginia, then you’d have to check if Virginia would tax them, and if so file Use Tax for them.
You’re changing your tune, once again.
Earlier in this conversation you stated because Maryland’s tax is higher than Virginia’s I do not have to report “any” of those purchases, and now you are back to what you have previously told me about food (grocery store) purchases.
As I have said in the past, I do a certain amount of my grocery shopping in Maryland, just due to the nature of where I live. However, over the course of a year it is going to be a wash when I consider the higher tax I’m paying on all other items in comparison to what tax I would “owe” VA in unpaid food sales tax.