Answer
Visitors from Pennsylvania, Virginia, Delaware, and elsewhere pay Maryland tax on taxable purchases made in Ocean City, Maryland—home state rules do not erase local tax at the register. Delaware tax-free shopping does not apply once you buy on the Maryland island. Budget accordingly for gear, apparel, and gifts.
Sources: Maryland Comptroller · Visit Ocean City
Editorial visitor guidance for Ocean City, Maryland. Confirm current Town of Ocean City, Maryland DNR, NPS Assateague, and NWS rules when regulations or safety apply.
