Maryland Sales and Use Taxes Maryland tangible personal property and services subject to tax

The Maryland Comptroller’s Office has issued a list of tangible personal property and services the sale of which is subject to sales and use tax. This is not a complete list, but may be used as a guide in determining the taxability of tangible personal property and services. The list is published as required by law. A rebuttable presumption exists that any sale in Maryland is subject to sales and use tax. Whether a sale of a particular good or a service is taxable depends on many factors. Applicable law, regulation, and the comptroller’s tax publications should be consulted for more detailed explanations of property and services that are subject to sales and use tax. The current list has been updated to conform to statutory law that exempts certain hygiene, baby, children’s, and medical supplies, and revises the definition of “digital product.” (List of Tangible Personal Property and Services Subject to Sales and Use Tax, Maryland Comptroller’s Office, 07/01/2022.)