Comptroller of Maryland - Tax Information For Businesses (logo)    
 
    Home   |   Individuals   |   Businesses   |   Tax Professionals   |   CompNet   |   Online Services   |
 
Search
   
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...

Taxes on Purchases for Repair

If you repair personal property, you DO NOT have to pay the tax on purchases of:

  • Parts you will resell over-the-counter
  • Parts installed in customer property under mandatory maintenance contracts; or
  • Parts that will be installed on property you are repairing for which a separate charge will be made.

You DO have to pay the tax on:

  • Purchases of parts and supplies used in lump-sum billing; and
  • Items you use yourself such as tools and stationery.




©2008 Comptroller of Maryland. All rights reserved.
Privacy Policy | Give us your feedback | Your Rights as a Maryland Taxpayer