Production Exemptions

The Maryland sales and use tax does not apply to sales of machinery and equipment used in production activities, sales of tangible personal property for consumption in production activities, or sales of tangible personal property for resale or incorporation as a material or part of other tangible personal property produced for sale.

Servicing, maintaining, or repairing tangible personal property other than production machinery or equipment, or providing for the health and comfort of employees are not production activities.

Production Exemptions Information

Exempt Production Activities

Exempt Items

Exempt Equipment

Utilities and Fuel Exemptions

Claiming Production and Consumption Exemptions

Purchases for Research and Development

Special Provisions for Printers

Claiming a Refund for Overpaid Taxes