MD Maryland

Every invoice behind this state's determined liability — ship-to, class, and taxability.

⬇ VDA worksheet ← All states

DETERMINED LIABILITY

$1,559 – $1,559

floor – combined · 6.00% / 6.00%

TAXABLE RENTAL BASE

$25,978

the driver of the liability

INVOICES

$31,715 total revenue

NON-TAXABLE / EXEMPT

$5,737

$0 offshore · $0 cert-exempt

Matrix rule:

Rental taxable

Service non-taxable

Resale taxable

research-general

General rule: services exempt unless enumerated; load testing not enumerated. Only HI/NM/SD/WV tax services by default. CPA-confirm per state.

Invoices shipped to MD

Invoice	HWI #	Customer	Date	Total	Class	Taxability	Source
24302	HWI-25-321	Kiewit	2025-07-31	$18,901	rental	TAXABLE (rental)	packing-list · distinct
24313	HWI-25-321	Kiewit	2025-08-19	$7,077	rental	TAXABLE (rental)	packing-list · distinct
24144	HWI-24-338	Kiewit Infrastructure Company	2024-11-13	$5,737	service	non-taxable (service)	packing-list+gl · echoes-HQ

Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate. Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local. Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.