Comptroller of Maryland
Maryland Taxes
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Frequently Asked Questions about Sales and Use Taxes

5. Does the sales tax apply to sales of cars and boats?

No. The Maryland sales and use tax does not apply to the sales of cars or boats since those items are already subject to titling taxes. Sales of motor vehicles are subject to the Maryland motor vehicle titling tax which is administered by the Maryland Motor Vehicle Administration. Boat sales are subject to a boat titling tax which is administered by the Maryland Department of Natural Resources.

On the other hand, the sales and use tax does apply to car and boat rentals, under different tax rates. An 11 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an 8 percent tax.

Links for Use Tax FAQs
Taxpayer Assistance
Individual Tax FAQs
Use Tax FAQs
  q1 - I recently bought a sofa in Delaware where there is no sales tax and arranged to have the sofa delivered to my home in Maryland. Do I have to pay Maryland sales tax on the purchase?
  q2 - Are store discount coupons included in the taxable price?
  q3 - Are sales of Energy Star appliances exempt from the sales tax?
  q4 - How is food taxed in Maryland?
  q5 - Does the sales tax apply to sales of cars and boats?
  q6 - Are warranty charges taxable?
  q7 - Are purchases made on military bases subject to the sales tax?
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