Baltimore, MD asked in Tax Law for Maryland

Q: Can sales taxes be applied to appliances that stay with the home if sold?

Related Topics:
1 Lawyer Answer
Eric M Wiechert
Eric M Wiechert
Answered
  • Tax Law Lawyer
  • Eau Claire, WI

A: You really should talk with an attorney and review the sales tax statutes, rules, and administrative interpretations pertinent to items that become fixtures to real property.

Normally state sales tax is collected at the retail level. Consequently, once a sale is made to the end consumer by a seller who hasn't previously paid a retail sales tax sales tax should be collected. Each good is normally subject to sales tax one time. And if the good is substantially improved - its possible to be subject to sales tax again agter the improvement. Upstream sales between a manufacturer and a wholesaler (or between two wholesalers) aren't normally subject to sales tax. If for some reason the sales tax was never collected on the appliance - which seems improbable - then its possible that the sale could be subject to a sales tax. Even with that, most jurisdictions have exceptions for occasional sales.

The foregoing is intended for informational purposes only and should not be construed as legal advice as no attorney client relationship exists in the context of an open forum discussion.

Justia Ask a Lawyer is a forum for consumers to get answers to basic legal questions. Any information sent through Justia Ask a Lawyer is not secure and is done so on a non-confidential basis only.

The use of this website to ask questions or receive answers does not create an attorney–client relationship between you and Justia, or between you and any attorney who receives your information or responds to your questions, nor is it intended to create such a relationship. Additionally, no responses on this forum constitute legal advice, which must be tailored to the specific circumstances of each case. You should not act upon information provided in Justia Ask a Lawyer without seeking professional counsel from an attorney admitted or authorized to practice in your jurisdiction. Justia assumes no responsibility to any person who relies on information contained on or received through this site and disclaims all liability in respect to such information.

Justia cannot guarantee that the information on this website (including any legal information provided by an attorney through this service) is accurate, complete, or up-to-date. While we intend to make every attempt to keep the information on this site current, the owners of and contributors to this site make no claims, promises or guarantees about the accuracy, completeness or adequacy of the information contained in or linked to from this site.