[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%.

According to Ernst & Young's "State-by-State Estimates for Fiscal Year 2020," businesses in Maryland pay the lowest share of state and local taxes, 30.7% of total taxes collected statewide, as compared to the nationwide average of 44.3%.



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