State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising MD Taxable Certain advertising services are nontaxable. Armored Car Services Md. Regs. Code (D)(1) ; Md. Regs. Code (A)(1) This chart shows whether or not the state taxes armored car services. 21,420 Armored Car (m)(10) ; Md. Regs. Code (C)(1) Babysitting or Daycare Services 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare Barber/Beauty Shop Services 22,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops. Barber/Beauty Shops Bookkeeping Services This chart shows whether or not the state taxes bookkeeping services. 22,100

2 Bookkeeping (l)(3)(i)(5) ; Md. Regs. Code Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. Building Maintenance (m)(3) ; Md. Code Ann (c) Butchering/Meat Cutting Services This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat Cutting (m)(1) Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV Car Detailing Services This chart shows whether or not the state taxes car detailing services. 21,900; 1056MD:1000 Car Detailing Car Washing Services This chart shows whether or not the state taxes car washing services. 22,020

3 Car Washing Catering Services This chart shows whether or not the state taxes catering services. 22,020 Catering ;Md. Code Ann (m)(1) ; Md. Regs. Code (B)(1) Cell Phone Services This chart shows whether or not the state taxes cell phone services. 21,660 Cell Phone (m)(4) Computer Services This chart shows whether or not the state taxes computer services. 21,900; 1056MD:1000 Computer (b) Copying Services This chart shows whether or not the state taxes copying services. 21,540; 1051MD:1000 Copying Credit and Collection Services This chart shows whether or not the state taxes credit and collection services. Credit and Collection (m)(9)

4 Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services (m)(9) Dance Instruction Services This chart shows whether or not the state taxes dance instruction services. 22,040 Dance Instruction Data Processing Services This chart shows whether or not the state taxes data processing services. Data Processing Dating Services This chart shows whether or not the state taxes dating services. 21,540; 1051MD:1000 Dating Debt Counseling Services This chart shows whether or not the state taxes debt counseling services. 22,100 Debt Counseling Defense/Military Contractor Services Does the state tax defense or military contractor services? 22,100

5 Defense/Military Contractor Services MD Yes N/A Md. Code Ann (a) ; Md. Code Ann (m)(1) Delivery Services This chart shows whether or not the state taxes delivery services. 21,250 Delivery MD Not taxable Taxable if transportation service is an enumerated taxable service. Dry Cleaning Services Md. Code Ann (l)(3)(i)(1) This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning MD Not taxable N/A Md. Regs. Code (C) Employment/Help Supply Services 22,020 This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply Engraving Services This chart shows whether or not the state taxes engraving services. Engraving (m)(1) Escort Services This chart shows whether or not the state taxes escort services. 21,860

6 Escort Excavating and Grading Services 22,100 This chart shows whether or not the state taxes excavating and grading services. Excavating and Grading MD Not taxable N/A Maryland Tax Tips No. 18,, 01/01/2010 Fabrication Services This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication (m)(1) Fishing/Hunting Guide Services 21,740 This chart shows whether or not the state taxes fishing/hunting guide services. Fishing/Hunting Guide Flying Instructions Services This chart shows whether or not the state taxes flying instructions services. Flying Instructions Fur Storage or Repair Services This chart shows whether or not the state taxes fur storage or repair services. Fur Storage or Repair (A)(1)

7 Furniture Moving Services This chart shows whether or not the state taxes furniture moving services. Furniture Moving Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services. Garment Alteration/Repair (A)(1) Heating, Ventilating and Air Conditioning Installation/Repair Services This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. HVAC Installation/Repair MD Not taxable N/A Md. Regs. Code (A)(1) ; Md. Regs. Code (D)(1) Home Health Care Services This chart shows whether or not the state taxes home health care services. 22,140; 1058MD:1000 Home Health Care Information Services This chart shows whether or not the state taxes information services. 22,100 Information Interior Design Services This chart shows whether or not the state taxes interior design services. 22,040; 1055MD:1000

8 Interior Design Internet Access Services Internet Access MD Exempt N/A Md. Code Ann (c)(4)(ii) Investment Counseling Services 22,060 This chart shows whether or not the state taxes investment counseling services. Investment Counseling Janitorial Services--Taxable or Exempt 21,640 Janitorial Services (m)(3) ; Md. Code Ann (c) Kenneling Services This chart shows whether or not the state taxes kenneling services. 22,020 Kenneling Lawn Care Services This chart shows whether or not the state taxes lawn care services. 21,970 Lawn Care Limousine Services This chart shows whether or not the state taxes limousine services.

9 Limousine Linen Services This chart shows whether or not the state taxes linen services. 21,490 Linen (m)(2) ; Md. Regs. Code (A) ; Md. Code Ann (f)(1)(iii) Lobbying Services This chart shows whether or not the state taxes lobbying services. 22,020 Lobbying Mailing Services This chart shows whether or not the state taxes mailing services. Mailing MD Taxable If not separately stated in the invoice. Management Consulting Services Md. Regs. Code (A)(3) This chart shows whether or not the state taxes management consulting services. Management Consulting Marina Rental/Boat Docking Services 22,120 This chart shows whether or not the state taxes marina rental/boat docking services. Marina Rental/Boat Docking 21,990

10 Marketing Research Services This chart shows whether or not the state taxes marketing research services. Marketing Research MD Not taxable N/A Md. Regs. Code (A)(1) Massage Therapy Services This chart shows whether or not the state taxes massage therapy services. 22,120 Massage Therapy Motor Vehicle Parking Services 22,100 This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle Parking Motor Vehicle Towing Services This chart shows whether or not the state taxes motor vehicle towing services. Motor Vehicle Towing Payroll Services This chart shows whether or not the state taxes payroll services. Payroll Pest Control/Extermination Services This chart shows whether or not the state taxes pest control/extermination services.

11 Pest Control/Extermination Pet Grooming Services This chart shows whether or not the state taxes pet grooming services. Pet Grooming Photography Services This chart shows whether or not the state taxes photography services. 21,970 Photography MD Taxable However, charges for services to operate equipment used for the production of audio, video, or film recordings are not subject to tax if they are separately stated, identified, and made known to the buyer at the time of sale. Pool Cleaning Services Md. Regs. Code This chart shows whether or not the state taxes pool cleaning services. 21,840 Pool Cleaning Prepaid Telephone Calling Services 22,020 This chart shows whether or not the state taxes prepaid telephone calling services. Prepaid Telephone Calling (m)(12) Prime Contractor 21,900; 1056MD:1000

12 This chart shows whether or not general or prime contracting services is subject to the state sales tax. Prime Contractor MD Not Taxable Labor charges, whether separately stated or lump-sum billed, to install, erect, assemble, or repair real property are not taxable. Separately stated labor charges for installing personal property are not taxed. Printing Services Maryland Tax Tips No. 18,, 01/01/2010 This chart shows whether or not the state taxes printing services. 21,580 Printing MD Taxable However, tax does not apply to charge for printing and sales of printed material for the purpose of resale in unchanged form or incorporation into a product that is to be sold. Private Investigation Services Md. Code Ann (m)(1) ; Md. Regs. Code (A)(2) 21,860 This chart shows whether or not the state taxes private investigation services. Private Investigation (m)(10) ; Md. Regs. Code (C)(1) Public Relations Services This chart shows whether or not the state taxes public relations services. 22,145 Public Relations MD Not taxable N/A Md. Regs. Code (A)(1) Repair Services--Charges for Labor 21,420 Repair Comment Authority Editorial Reference

13 Services--Charges for Labor MD Not taxable Repairs resulting in the creation of a new or different item are taxable. Materials incorporated in repaired property that are separately charged are taxable unless treated as a resale. Md. Regs. Code ,140; 1058MD:1000 Repair Services--Charges for Materials/Supplies Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable? Repair Services--Charges for Materials/Supplies MD Taxable Only separately charged parts are taxable, but a resale exclusion can be claimed. However, parts charged on a lump-sum basis are not taxable and a resale exclusion cannot be claimed. Repair Services--Labor Charges Separately d Md. Regs. Code ,140; 1058MD:1000 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced? Repair Services--Labor Charges Separately d MD No N/A Md. Regs. Code Research & Development Services 22,140; 1058MD:1000 This chart shows whether or not the state taxes research & development services.

14 Research & Development Safe Deposit Box Services This chart shows whether or not the state taxes safe deposit box services. 21,880 Safe Deposit Box Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers. Sales Agents/Dealers/Brokers (l)(1) ; Md. Regs. Code (B)(1)(e) Security Services This chart shows whether or not the state taxes security services. Security (m)(10) ; Md. Regs. Code (C)(1) Self-Storage Services This chart shows whether or not the state taxes self-storage services. 22,145 Self-Storage Sign Painting/Lettering Services This chart shows whether or not the state taxes sign painting/lettering services.

15 Sign Painting/Lettering MD Not taxable N/A Md. Regs. Code (F) Snow Removal Services This chart shows whether or not the state taxes snow removal services. 22,140 Snow Removal Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure. Software as a Service (SaaS) MD No guidance issued Maryland does not specifically provide for the taxability of cloud computing. Generally, Maryland imposes sales and use tax on retail sales and use of tangible personal property in the state. The person required to pay the sales and use tax has the burden of proving that a sale in the state is not subject to the sales and use tax. Therefore, unless otherwise provided, cloud computing is taxable. Stenographic Services Md. Code Ann (a) ; Md. Code Ann (b) This chart shows whether or not the state taxes stenographic services. 21,540 Stenographic

16 Tanning Salon Services This chart shows whether or not the state taxes tanning salon services. Tanning Salon Tattoo Parlor Services This chart shows whether or not the state taxes tattoo parlor services. 22,100 Tattoo Parlor Taxidermist Services This chart shows whether or not the state taxes taxidermist services. 22,100 Taxidermist Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service. "900" type phone services (m) Telecommunications Services--Interstate 21,900; 1056MD:1000 This chart shows whether or not the state taxes interstate telecommunications services. Interstate telecommunications services MD Exempt N/A Md. Code Ann (m) Telecommunications Services--Intrastate 21,900; 1056MD:1000 This chart shows whether or not the state taxes intrastate telecommunications services.

17 Intrastate telecommunications services MD Exempt N/A Md. Code Ann (m) Telephone Answering/Paging Services 21,900; 1056MD:1000 This chart shows whether or not the state taxes telephone answering/paging services. Telephone Answering/Paging (m)(7) Tire Recapping Services This chart shows whether or not the state taxes tire recapping services. 21,900; 1056MD:1000 Tire Recapping MD Not taxable N/A Md. Regs. Code (A)(1) ; Md. Regs. Code (D)(1) Title Search Services This chart shows whether or not the state taxes title search services. 22,140 Title Search Transportation Services 22,040 This chart shows whether or not the state taxes interstate transportation services. Transportation MD Not Taxable N/A 49 U.S.C.A , P.L , Miscellaneous Multistate Materials Trash/Garbage Removal Services 21,490 This chart shows whether or not the state taxes trash/garbage removal services.

18 Trash/Garbage Removal Travel Agency Services 22,020 This chart shows whether or not the state taxes the services rendered by a travel agency. Travel Agency Tree Care/Trimming/Cutting Services This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services. Tree Care/Trimming/Cutting Veterinary Services This chart shows whether or not the state taxes services rendered by veterinarians. Veterinary Warehousing Services This chart shows whether or not the state taxes warehousing services. 21,970 Warehousing Water Conditioning/Softening Services This chart shows whether or not the state taxes water conditioning or water softening services. Water Conditioning/Softening

19 Window Cleaning Services This chart shows whether or not the state taxes window cleaning services. Window Cleaning 22,020 Last run 10/26/ Thomson Reuters/Tax & Accounting. All Rights Reserved.