The Maryland sales and use tax is imposed upon the sale or use of tangible personal property and certain services at the rate of 6 percent, unless a specific exemption is provided. There are no general sales or use taxes levied by Maryland's counties or municipalities. Major business-oriented exemptions from the tax include sales of the following:

• Capital and noncapitalized manufacturing machinery and equipment
• Safety and quality control equipment used on a production activity site; and equipment used to move a finished product on the production site
• Tangible personal property consumed directly in manufacturing or testing of finished products
• Fuels used in manufacturing, except those used to cool, heat and light the manufacturing facility
• Items for resale and tangible personal property to be incorporated in other tangible personal property manufactured for resale
• Computer programs reproduced for sale or incorporated in whole or in part into another computer program intended for sale
• Customized computer software
• Equipment and materials used or consumed in research and development, including testing of finished products
• Aircraft, vessels, railroad rolling stock, and motor vehicles used principally in the movement of passengers or freight in interstate and foreign commerce
• Certain end-item testing equipment used to perform a contract for the U.S. Department of Defense and transferred to the federal government
• Items and services purchased or rented for film and video productions made in Maryland for commercial distribution; includes short-term rental of vehicles used in film production activities

Additional information is available through the Comptroller of Maryland. 

Additional tax data for states and Maryland counties can be found in the Comparisons Tool .