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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.

The Tangible Personal Property Used or Consumed in a Production Activity citations are from COMAR 03.06.01.32-2 and COMAR 03.06.01.24



 
Links for Production Exemptions
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Production Exemptions
  Production Activities
  Exempt Equipment
  Exempt Production Activity Items
  Utilities and Fuel Exemptions
  Special Provisions for Printers
  Claiming Production Exemptions
  Claiming a Refund for Overpaid Taxes
  Purchases for Research and Development
 
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