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Frequently Asked Questions About the Sales and Use Tax

18 - Can I make "tax-included" sales?

Yes. Effective January 3, 2008, as a vendor, you may assume and absorb all or any part of the sales and use tax on a retail sale and pay that tax on behalf of the buyer. You must, however, continue to separately state the tax from the sales price at the time of sale to the purchaser. If you absorb all or any part of the tax on the sale, you must pay the tax with the return that covers the period in which you made the sale.



 
Links for Sales and Use Tax FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
Sales and Use Tax FAQs
  1 - What is included in the taxable price?
  2 - How is the tax applied to sales of cigarettes?
  3 - Are there any limitations on the interest deduction?
  4 - Are store coupons included in the taxable price?
  5 - Are warranty charges taxable?
  6 - Are shipping and handling charges subject to the sales tax?
  7 - Are all labor charges exempt?
  8 - What is the difference between repair and fabrication labor?
  9 - I am an out-of-state vendor who makes sales in Maryland. Do I need to register to collect the sales and use tax?
  10 - My nonprofit 501(c)(3) organization does not have a location in Maryland, but we will be attending a conference in your state. Do we qualify for a sales tax exemption on our purchases of food, beverages, and accommodations during our stay?
  11 - Does the sales and use tax apply to rentals of tangible personal property?
  12 - How can I obtain a resale certificate?
  13 - I am a government contractor. Am I entitled to an exemption on my purchases of materials and supplies?
  14 - How can I obtain a tax ID number to give to vendors when I make a purchase for resale?
  15 - Has the Maryland General Assembly provided for tax free shopping periods?
  17 - I am a manufacturer of the products I sell. How do I claim exemption on items purchased for use in production activities?
  16 - How can I determine if a church or other nonprofit organization qualifies for exemption on its purchases?
  18 - Can I make "tax-included" sales?
  19 - How do I change the name of my business for my tax records?
 
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