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

Taxable Items

Sales of hand tools, carpentry, cleaning and maintenance supplies, materials to be incorporated into realty and items for personal use are taxable.

Some examples:

  • Antifreeze
  • Barbed wire
  • Brooms
  • Cement
  • Clothing
  • Detergents
  • Electric drills
  • Fencing material
  • General water systems
  • Hammers
  • Home appliances
  • Incinerators
  • Light bulbs
  • Lubricants
  • Motor oil
  • Pails
  • Paint
  • Paint brushes
  • Posthole diggers
  • Pruners
  • Rakes
  • Riding lawnmowers
  • Roofing materials
  • Sandpaper
  • Saws
  • Shovels
  • Snow blowers
  • Three-wheeled vehicles