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 Department of Labor, Licensing, and Regulation 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%.
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