Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Frequently Asked Questions About Repair Exemptions

  1. What about free installation?
  2. What special rules apply to maintenance contracts?
  3. Can I avoid the tax on my purchases of consumables by including their cost in my parts charge and collecting tax from my customers?
  4. How do I claim exemption on materials I will resell?
  5. If I give my parts supplier a resale certificate, isn't everything I buy from that supplier exempt?
Tax Amnesty BillPay for Business Taxpayers