Maryland – New Exemption for Machinery and Equipment

SALT Report 1857 – The Maryland Comptroller issued a tax bulletin regarding changes to Maryland sales and use tax laws that were recently enacted by the General Assembly.  Included in the bulletin is House Bill 1301 which exempts from Maryland sales and use tax the sale of machinery and equipment used to produce Energy Star windows or Energy Star doors for residential real property.  The bills also exempts the sale of electricity, fuel, and other utilities used to operate that machinery or equipment.

For Further Information:

Maryland Comptroller – Sales and Use Tax Bulletin 12-01