As a means of encouraging the growth of manufacturing businesses in Maryland, state law authorizes local governments to exempt from taxation personal property used in manufacturing. The attached application may be used for applying for a manufacturing exemption throughout the state, including research and development activities. The deadline for submitting the application is September 1st of each year. The application contains 14 questions, a schedule for leased property, and an optional flow chart. Questions 10 through 14 only apply to manufacturing operations other than research and development. Three primary requirements must be met in order for us to process your application. You will need to:
If you need any assistance in completing this application, please call the Personal Property Division at (410) 767-1170
or toll free at 1-888-246-5941.
IMPORTANT REMINDERS: Help us to expedite the processing of your application by checking the following points:
The following items are optional but would be useful in determining if the business qualifies for an exemption:
Your Information Will Remain Confidential
It is unlawful for any officer or employee of the state or any political subdivision to divulge any particulars set forth in the application or any tax return filed, except in accordance with judicial or legislative order. This information is available to officers of the state in their official capacity and to taxing officials of the federal government, only as provided by statute.
301 W. Preston St., Baltimore, MD 21201-2395
410-767-1184 | Outside the Baltimore Metro Area 888-246-5941 | Maryland Relay 800-735-2258