Maryland Sales Tax on Leases and Rentals Maryland: Sales Tax Handbook

Maryland:

Are Leases and Rentals subject to sales tax?

While Maryland's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Maryland, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Maryland.


Motor Vehicles
TAXABLE
In the state of Maryland, any leases for a maximum of 180 days will be taxed at a special rate. However, leases for at least one year are considered to be exempt.

Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in Maryland.



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Source: http://www.salestaxhandbook.com/maryland/sales-tax-taxability/leases-and-rentals