{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2018-11-17T18:48:33","modified_gmt":"2018-11-17T18:48:33","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/WestVA3\/?page_id=194","title":{"rendered":"Maryland State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE \/ MARYLAND STATE TAX SYSTEM<\/p>\n<p><\/strong><strong>State Income Tax<\/strong><br \/>\nMaryland imposes a graduated income tax that begins with a rate of 2 percent on the first $1,000 of taxable income, and can go as high as 5.75 on income over $250,000. State law allows the City of Baltimore and all 23 Maryland counties to levy a local income taxes at a rate between 1.25 percent and 3.2 percent. For more information on income taxes or answers to specific questions on taxation in Maryland, contact:<\/p>\n<p><strong>Comptroller of Maryland<\/strong><br \/>\nTaxpayer Service Section<br \/>\nAnnapolis, MD 800-MD-TAXES<br \/>\n<a href=\"http:\/\/www.comp.state.md.us\/\">www.comp.state.md.us<\/a><\/p>\n<p><strong>Frequently Requested Numbers<\/strong><br \/>\nEstate Tax 410-260-7850<br \/>\nEstimated Income Tax 410-260-7980<br \/>\nIncome Tax Refunds 410-260-7701<br \/>\nPersonal Income Tax 410-260-7980<\/p>\n<p><strong>Property Taxes <\/strong><br \/>\nReal property in Maryland is assessed at approximately 40 percent of fair market value, and taxes combine a state rate with additional local government rates. The Maryland State Department of Assessments and Taxation appraises all taxable property at market value, certifying property values to local governments and offering programs of property tax relief. Your local assessment office can also provide more information. For answers to specific questions or further details on property taxes, contact:<\/p>\n<p><strong>Property Tax Information<\/strong><br \/>\nBaltimore 888-246-5941<br \/>\n<a href=\"http:\/\/www.dat.state.md.us\/\">www.dat.state.md.us<\/a><\/p>\n<p><strong>Garrett County, MD<br \/>\n<\/strong>301-334-8970<br \/>\n<a href=\"http:\/\/www.garrettcounty.org\">www.garrettcounty.org<\/a><\/p>\n<p><strong>Washington County, MD<br \/>\n<\/strong>240-313-2210<br \/>\n<a href=\"http:\/\/www.washco-md.net\">www.washco-md.net<\/a><\/p>\n<p><strong>Sales &amp; Use Taxes<\/strong><br \/>\nThe sales and use tax rate in Maryland is 6 percent on tangible personal property, lodging, accommodations, and special-order production. Rental vehicles can be taxed between 8 and 11 percent. Exemptions include medicine\/medical supplies, food, and agricultural\/manufacturing supplies or equipment. Use taxes are due on non-taxed out-of-state purchases used in Maryland.<\/p>\n<p><strong>Estate Taxes<\/strong><br \/>\nAn estate tax is imposed in Maryland to absorb the maximum credit allowed under the federal estate tax law for taxes paid to states. This estate tax is only payable when the total inheritance tax liability does not exceed the federal credit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ MARYLAND STATE TAX SYSTEM State Income Tax Maryland imposes a graduated income tax that begins with a rate of 2 percent on the first $1,000 of taxable income, and can go as high as 5.75 on income over $250,000. State law allows the City of Baltimore and all 23 Maryland counties [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":5,"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":563,"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/563"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/WestVA3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}