Maryland Sales Tax on Services Maryland: Sales Tax Handbook

Maryland:

Are Services 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 services in Maryland, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Maryland.


Janitorial Services
TAXABLE
In the state of Maryland, the cleaning of a commercial or industrial building is considered to be taxable. Any cleaning which is done for individuals is considered to be exempt.

Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in Maryland.



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Source: http://www.salestaxhandbook.com/maryland/sales-tax-taxability/services