 |
Filing Information
Forms and Instructions
Employer Withholding
Sales and Use Tax
Admissions/Amusement
Corporation
more…
Tax Information
Employer Withholding
Sales and Use Tax
Admissions/Amusement
Corporation
Business Licenses
Personal Property Tax
more..
Payment Information
Credit Card Payments
Electronic Payments
Missed or Late Payments
Taxpayer Assistance
Our Services
Contact Us
Local Branch Offices
Maryland Relay
Online Services
bFile - Business Taxes
Business Registration
Request Extension
Verify Tax Exemptions
Tax Calculators
Unclaimed Holder Report
more...
|
|
|
Subtitle 06
SALES AND USE TAX
These links will open the page in a new window.
| 03.06.01
|
| Sales and Use Tax
|
| |
.01 |
Personal,
Professional, or Insurance Service |
| |
.02 |
Combined
Sales |
| |
.03 |
Repairs
of Tangible Personal Property |
| |
.04 |
Newspapers |
| |
.05 |
Food
for Human Consumption |
| |
.06 |
Cancelled
and Returned Sales |
| |
.07 |
Sales
Where It is Impractical to establish the Amount of Property to be Resold |
| |
.08 |
"Taxable
price" Defined |
| |
.09 |
Sale
of Medicines, Medical Supplies, and Sick room Equipment |
| |
.10 |
Natural
and Artificial Gas, Electricity, Steam, Oil, and Coal |
| |
.11 |
Printing |
| |
.12 |
Casual
and Isolated Sales |
| |
.13 |
Certain
Capital Transaction |
| |
.14 |
Resale
Certificates |
| |
.15 |
Containers |
| |
.16 |
Photography |
| |
.17 |
Dry
Cleaners and Laundries |
| |
.18 |
Florist |
| |
.19 |
Real
Property Construction, Improvement, Alteration, and Repair |
| |
.20 |
Games
and Amusements |
| |
.21 |
Time
of Collection |
| |
.22 |
Exempt
Organizations |
| |
.23 |
Room
Rentals |
| |
.24 |
Tangible
Personal Property Consumed in a Production Activity |
| |
.25 |
Transactions
in Interstate Commerce |
| |
.26 |
Aircraft,
Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign
Commerce |
| |
.27 |
Auctioneers,
Agents, Brokers and Factors |
| |
.28 |
Lease
of Tangible Personal Property |
| |
.29 |
Ice |
| |
.30 |
Fabrication
or Production |
| |
.31 |
Direct
Payment Permits |
| |
.32 |
Machinery
and Equipment for use in a Production Activity |
|
|
|
