Home Business Sales and Use Tax Special Situations Bulk Sales Tax Bulk Sales Tax Under Maryland law, a 6% sales and use tax applies to the price of tangible personal property and digital products included in the purchase of a business, unless specific exemptions apply. The tax applies to charges for tangible personal property such as furniture and fixtures and leasehold improvements, digital products such as computer software, business records, customer lists and non-capitalized goods and supplies. The Comptroller's office audits of purchases of businesses in Maryland. A business that purchased taxable assets but did not pay Maryland sales and use tax may be sent an audit letter. For more information on opening or purchasing a business in Maryland, please see Business Tax Tip #13.