Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Sales and Use Tax Special Situations

There are special situations where sales and use tax is charged on something that may not be a material item, it may be a service or a rental.  In these special situations there may  be a special tax rate charged rather than the six (6%) percent sales and use tax rate.  

For instance an 11 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an eight (8%) percent tax.

There is a new alcohol tax rate of nine (9%) percent charged on the sales of alcoholic beverages. Frequently Asked Questions on Alcohol Tax.  The new tax rate chart for alcoholic beverages.

For more information you may contact Taxpayer Service at 410-260-7980 or 1-800-638-2937. 

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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