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Modular Buildings

Sales of modular buildings are subject to Maryland's 6 percent sales and use tax and the rate is applied to 60 percent of the taxable price.

A "modular building" would include:

  • Single-family or multifamily houses;
  • Apartment units;
  • Commercial buildings; and
  • Certain permanent additions to single-family or multifamily houses, apartment units, or commercial buildings.

The permanent additions are taxable if they are comprised of one or more sections that are:

  • Intended to become real property;
  • Primarily constructed at a location other than the permanent site at which they are to be assembled;
  • Built to comply with the standards for industrialized buildings under Title 12, Subtitle 3 of the Public Safety Article; and
  • Shipped with most permanent components in place.


 
Links for Special Situations
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
  Tire Recycling Fee
  Flea Markets
  Purchases for Resale
  Sales of Food
  Out of State Purchases
  Modular Buildings
  Transient Vendors
  Medicine and Medical Equipment
  Janitorial Services
  Security Services
  Alcohol Sales Tax
  Bulk Sales Tax
  Mobile Homes
  Tax Included Sales
  Sales By Parent Teacher Organizations and Other Organizations
  Fabrication and Labor
  Bulk Vending Machine Sales
 
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