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INDUSTRIES INCENTIVES TAXES TRANSPORTATION UTILITIES FINANCE WORKFORCE INTERNATIONAL |
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Sales Tax Exemptions
Wicomico County does not impose a sales tax. Maryland exempts sales tax from the following items:
● Sales of capital manufacturing machinery and equipment, including equipment used for testing finished products, assembling, processing or refining, in the generation of electricity, or used to produce or repair production equipment.
● Sales of tangible personal property consumed directly in manufacturing, testing of finished products, assembling, processing or refining, or in the generation of electricity, if consumed within one year after it is first used in a manufacturing process.
● Sales of fuels used in manufacturing, except those used to cool, heat, light the manufacturing facility. All fuels through a particular meter are exempt if more than half are used directly in manufacturing.
● Sales of equipment or materials used or consumed in research and development.
● Sales of computer programs reproduced for sale or incorporated in whole or in part into another computer program intended for sale.
● Sales of customized computer software.
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