[photo, Goldstein Treasury Building, Annapolis, Maryland] In Maryland oversight for tax issues and collections is conducted by the Comptroller of Maryland. Within the Comptroller's Office, the Compliance Division is responsible for enforcement of State tax laws. With regard to taxable value of real and personal property, appraisals are conducted by the State Department of Assessments and Taxation, while counties or municipalities are responsible for setting assessment and property tax rates.

Office of Comptroller of Maryland, Goldstein Treasury Building, Annapolis, Maryland, July 2010. Photo by Diane F. Evartt.

Real property has been reassessed on a three-year cycle by the Real Property Valuation Division of the State Department of Assessments and Taxation since 1980. These assessments are carried out by local assessment offices within the Division.

For some states, unemployment insurance tax is collected by the federal government. In Maryland, however, the Division of Unemployment Insurance within the Maryland Department of Labor is responsible for collection. The tax is paid in Maryland by employers, not employees.

The current sales and use tax rate in Maryland is 6%. Special rates apply to vehicle rentals. For short-term passenger car and recreational vehicle rentals, an 11.5% tax is imposed. Short-term truck rentals are taxed at 8%.



Maryland Constitutional Offices & Agencies
Maryland Departments
Maryland Independent Agencies
Maryland Executive Commissions, Committees, Task Forces, & Advisory Boards
Maryland Universities & Colleges
Maryland Counties
Maryland Municipalities
Maryland at a Glance

Maryland Manual On-Line

Search the Manual

This information resource of the Maryland State Archives is presented here for fair use in the public domain. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: Rights assessment for associated source material is the responsibility of the user.

Tell Us What You Think About the Maryland State Archives Website!

[ Archives' Home Page  ||  All About Maryland  ||  Maryland Manual On-Line  ||  Reference & Research
||  Search the Archives   ||  Education & Outreach  ||  Archives of Maryland Online ]

Governor     General Assembly    Judiciary     Maryland.Gov

Copyright May 23, 2022 Maryland State Archives