Maryland Film Office: Sales and Use Tax Exemption

Qualified film and video productions in Maryland can receive an exemption from the 6% state sales and use tax on purchases, rentals, and services related to production — including vehicle rentals, camera, lighting, sound, and recording equipment, costumes, props, scenery, special effects, and more. The exemption applies to tangible personal property, digital codes, digital products, and taxable services used directly in connection with a film production activity in Maryland. Assistance type:...