Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Title 03 - Subtitle 06 - Sales and Use Tax

These links will open the page in a new window.

03.06.01   Sales and Use Tax
  .01 Personal, Professional, or Insurance Service
  .02 Combined Sales
  .03 Repairs of Tangible Personal Property
  .04 Newspapers
  .05 Food for Human Consumption
  .06 Cancelled and Returned Sales
  .07 Sales Where It is Impractical to establish the Amount of Property to be Resold
  .08 "Taxable price" Defined
  .09 Sale of Medicines, Medical Supplies, and Sick room Equipment
  .10 Natural and Artificial Gas, Electricity, Steam, Oil, and Coal
  .11 Printing
  .12 Casual and Isolated Sales
  .13 Certain Capital Transaction
  .14 Resale Certificates
  .15 Containers
  .16 Photography
  .17 Dry Cleaners and Laundries
  .18 Florist
  .19 Real Property Construction, Improvement, Alteration, and Repair
  .20 Games and Amusements
  .21 Time of Collection
  .22 Exempt Organizations
  .23 Room Rentals
  .24 Tangible Personal Property Consumed in a Production Activity
  .25 Transactions in Interstate Commerce
  .26 Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce
  .27 Auctioneers, Agents, Brokers and Factors
  .28 Lease of Tangible Personal Property
  .29 Ice
  .30 Fabrication or Production
  .31 Direct Payment Permits
  .32 Machinery and Equipment for use in a Production Activity
  .32-1  Tangible Personal Property Used in a Manufacturing  Process
  .32-2  Tangible Personal Property Used in a Production  Activity
  .33 Out-of-State Vendor
  .34 Special Use Tax on certain electricity
  .35 Property and Services Used in a Film Production Activity
  .36 Signs
  .37 Tax free Week for Qualifying Clothing and Footwear Items
  .38 Advertising Agencies
  .39 Detective Services
  .40 Sourcing Cellular Telephones and Other Mobile Telecommunications Services Charges
  .41 Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves
  .42 Effective Rate Agreements
03.06.02   General Regulations-Admissions and Amusement Tax
  .01 Club Membership
  .02 Rental Facilities
  .03 Employees
  .04 State Authorized Exemptions
  .05 Locally Authorized Exemptions
03.06.03   Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes
  .01 Owners,Lessors, and Operators of Places Where Amusements Are Conducted
  .02 Records
  .03 Returns
  .04 Refunds of Admissions and Amusement Tax
  .05 Refunds of  Sales and Use Tax
  .06 Revocation of Sales and Use Tax Licenses
  .07 Bad Debts
  .08 Repealed
  .09 Repealed

Links for Tax Regulations
Business Tax Types
Sales and Use Tax
Tax Information
Tax Regulations
  Sales and Use Tax Bulletins
  Sales and Use Tax Notices
  Sales and Use Tax Alerts
  Nexus Information
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Title 03 - Subtitle 06 - Sales and Use Tax
Download for Adobe Reader Homepage