Do marketplace sellers need to collect Maryland sales and use tax on sales made through a marketplace facilitator? We make web publishing simple with premium strategy, design, and development services, open source contribution, and outstanding tools.We have achieved prominence in the defense and settlement of the consumer class actions routinely brought against financial services companies. The seller hasn't signed form 50 to release earnest money, in the meantime they've been able to relist the property and get a cash offer(status is Pending). At Capital Property, I serve in an investment management capacity, overseeing acquisitions and disposals of real estate properties. The money for the purchase goes to the closing entity (usually a title company but some states I think use an attorney for this). Do marketplace sellers need to collect Maryland sales and use tax on sales made through a marketplace facilitator?