Source: https://www.peoples-law.org/node/20951/printable/print
Timestamp: 2019-02-21 20:18:52
Document Index: 517233814

Matched Legal Cases: ['§11', '§11', '§11', '§ 11', '§11', '§11', '§11', '§11']

Sales tax is a state tax on the purchase of most tangible personal property and on some services in Maryland. Tangible personal property is property that can be physically touched, manufactured, and moved. In Maryland, it also includes electricity, natural gas, and the right to stay/rent a room (such as a hotel room). Read the Law: Md. Code Ann., Tax-General §11-101(k) [1]
Agricultural Products – Items sold/bought are not taxed if they are bought by a farmer and are being used for an agricultural purpose. Read the Law: Md. Code Ann., Tax-General §11-201 [2]
Food Sales – Food items that are sold by a substantial grocery or market business for consumption off the premises is not considered taxable prepared food. However, food items that are prepared for consumption on the grocer’s premises or are packaged for carry out are considered prepared food and are subject to a 6% sales tax. Read the Law: Md. Code Ann., Tax-General §11-206 [3]
Read the Law: Md. Code Ann., Tax-General § 11-101 [4]
Read the Law: Md. Code Ann., Tax-General §11-104 [5]
Read the Law: Md. Code Ann., Tax-General §11-701 [6]
Read the Law: Md. Code Ann., Tax-General §11-408(a) [7]
For more exemptions, read COMAR 03.06.01.22 [8].
Read the Law: Md. Code Ann., Tax-General §11-408 [9]
Before filing sales tax, the taxpayer must have a Federal Employer Identification Number (FEIN) from the Internal Revenue Service (IRS). (Federal Employer Identification Number Application [10])
The taxpayer must also submit a Combined Registration Application (CRN) with the Comptroller to receive a sales and use tax license. (Combined Registration Application [11])
Sales taxes can be filed online through the Comptroller website. To file online, the organization must first set up a bFile account on the site. (Maryland Comptroller website [12])
(Consumer Use Tax Return for Purchases [13])
General Sales and Use Tax Information in Maryland (http://taxes.marylandtaxes.com/Business%5FTaxes/Business%5FTax%5FTypes/Sales%5Fand%5FUse%5FTax/)
Source URL: https://www.peoples-law.org/maryland-sales-and-use-taxes
http://mgaleg.maryland.gov/webmga/frmStatutesText.aspx?article=gtg&section=11-101&ext=html&session=2019RS&tab=subject5
http://mgaleg.maryland.gov/webmga/frmStatutesText.aspx?article=gtg&section=11-201&ext=html&session=2019RS&tab=subject5
http://mgaleg.maryland.gov/webmga/frmStatutesText.aspx?article=gtg&section=11-206&ext=html&session=2019RS&tab=subject5
http://mgaleg.maryland.gov/webmga/frmStatutesText.aspx?article=gtg&section=11-104&ext=html&session=2019RS&tab=subject5
http://mgaleg.maryland.gov/webmga/frmStatutesText.aspx?article=gtg&section=11-701&ext=html&session=2019RS&tab=subject5
http://mgaleg.maryland.gov/webmga/frmStatutesText.aspx?article=gtg&section=11-408&ext=html&session=2019RS&tab=subject5
http://www.dsd.state.md.us/comar/comarhtml/03/03.06.01.22.htm
http://forms.marylandtaxes.com/14_forms/ST-118A.pdf