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<July 2014>

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Sales and Use 

The Maryland sales and use tax is imposed upon the sale or use of tangible personal property and certain services at the rate of 6 percent, unless a specific exemption is provided. There are no general sales or use taxes levied by Maryland's counties or municipalities. Major business-oriented exemptions from the tax include sales of the following:

  • Capital and noncapitalized manufacturing machinery and equipment
  • Safety and quality control equipment used on a production activity site; and equipment used to move a finished product on the production site
  • Tangible personal property consumed directly in manufacturing or testing of finished products
  • Fuels used in manufacturing, except those used to cool, heat and light the manufacturing facility
  • Items for resale and tangible personal property to be incorporated in other tangible personal property manufactured for resale
  • Computer programs reproduced for sale or incorporated in whole or in part into another computer program intended for sale
  • Customized computer software
  • Equipment and materials used or consumed in research and development, including testing of finished products
  • Aircraft, vessels, railroad rolling stock, and motor vehicles used principally in the movement of passengers or freight in interstate and foreign commerce
  • Certain end-item testing equipment used to perform a contract for the U.S. Department of Defense and transferred to the federal government
  • Items and services purchased or rented for film and video productions made in Maryland for commercial distribution; includes short-term rental of vehicles used in film production activities

Additional information on sales and use taxes can be obtained from the Comptroller of Maryland.

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