Maryland sales tax for contractors
What we found on official Maryland government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
State sales tax rate
6% on building materials/general (cannabis and other special rates not checked); no scheduled 2026-27 change found
Source: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip18.pdf. Last verified 2026-11-02.
Repair labor
labor to install, erect, assemble or repair real property is not taxable; fabrication labor is taxable; repair of tangible personal property lump-sum is exempt; no residential/commercial split; landscaping/cleaning/pest/security labor taxability not stated
Source: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip7.pdf. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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