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SALES TAX EXEMPTION 

Note: NEW application version June 2011!  Make sure you have the correct version!

Exemption from the 6% State Sales & Use Tax

An exemption from the 6% state sales & use tax is available to qualified feature, television, cable, commercial, documentary, music video, etc, projects. The exemption is for sales, rentals and services including, but not limited to:

• All Vehicle Rentals
• Camera Equipment & Supplies
• Lighting, Stage Equipment & Supplies
• Sound Equipment & Supplies
• Recording Equipment & Supplies
• Costumes, Wardrobe and Construction Materials
• Props & Scenery and Construction Materials
• Film & Tape
• Design Supplies & Equipment
• Special Effects Supplies & Equipment
• Fabrication, Printing or Production of Scripts
• Storyboards, Costumes, Wardrobes
• Props, Scenery or Special Effects

Sales Tax Exemption Application Process

1. A producer applies to the Film Office for qualification on a specific project. The application must be completed in its entirety and can be submitted via either mail or fax.
2. The Film Office qualifies the application.
3. If the application is approved, the Film Office will provide a numbered sales tax exemption certificate for the specific project within 3 working days. The certificate will contain an expiration date and will be invalid at the conclusion of production. Any improper use of the certificate will constitute tax fraud and will result in the appropriate fine or punishment for that crime.
4. Attached to the certificate (for the vendor's information) will be the items eligible for exemption. These should be duplicated and attached to each duplicated certificate when presented to vendor. Should the vendor have any questions, the Maryland Film Office's and Comptroller's phone numbers are on the certificate itself.
5. For each production, authorized purchasing agents designated by the producer will present a copy of the certificate, along with the list of eligible items, to the vendor at the time of purchase. If multiple transactions are expected the certificate need only be presented at the time of the initial purchase.
6. The vendors will attach a copy of the Comptroller's Buyer Certificate to all sales slips and submit documentation as required by the Comptroller's Office.
7. PLEASE NOTE: periodic audits of the producer's purchase records by the Comptroller's Office will be conducted to monitor compliance.

If you are interested in applying for Tax Exempt Status for your production, please download and complete the entire application. The form may be completed electronically, but must be printed, signed and dated before being submitted to the Film Office!

Application for Sales Tax Exemption       [NOTE: Application revised in June 2011]

                                                   [Confirm you are completing the correct version]

PLEASE assist the Maryland Film Office with tracking production activity in the state by submitting a Production Expenditure Report upon completion of filming.

Production Expenditure Report [COMPLETE AFTER CLOSE OF PRODUCTION]

Statute (pdf)

Regulations - Eligible Properties & Services (pdf)

Regulations - Requirements & Procedures (pdf)

(You will need Adobe Reader to view pdf files.)