Frequently Asked Questions About the Sales and Use Tax

1. What is included in the taxable price?
2. How is the tax applied to sales of cigarettes?
3. Are there any limitations on the interest deduction?
4. Are store coupons included in the taxable price?
5. Are warranty charges taxable?
6. Are shipping and handling charges subject to the sales tax?
7. Are all labor charges exempt?
8. What is the difference between repair and fabrication labor?
9. I am an out-of-state vendor who makes sales in Maryland. Do I need to register to collect the sales and use tax?
10. My nonprofit 501(c)(3) organization does not have a location in Maryland, but we will be attending a conference in your state. Do we qualify for a sales tax exemption on our purchases of food, beverages, and accommodations during our stay?
11. Does the sales and use tax apply to rentals of tangible personal property?
12. How can I obtain a resale certificate?
13. I am a government contractor. Am I entitled to an exemption on my purchases of materials and supplies?
14. How can I obtain a tax ID number to give to vendors when I make a purchase for resale?
15. Has the Maryland General Assembly provided for tax free shopping in 2008?
16. How can I determine if a church or other nonprofit organization qualifies for exemption on its purchases?
17. I am a manufacturer of the products I sell. How do I claim exemption on items purchased for use in production activities?
18. Can I make "tax-included" sales?