The Personal Property Division information page of the SDAT Web site contains links to forms and instructions, brochures, exemptions, tax rate charts and more. To apply for an exemption certificate, complete the Maryland SUTEC Application form.What is sales and use tax? Sales tax is a state tax on the purchase of most tangible personal property and on some services in Maryland. Forms and online filing of returns are available on the SDAT Website . All Arlington County businesses must file a Business Tangible Personal Property Return each year on or before May 1. Extensions of the filing deadline up to 60 days can be granted if the requests are made on or before April. 15th. Visit SDAT to file an extension. Tangible personal property is taxable to businesses for Alabama property tax purposes. The City of Rockville charges residents a real property tax and charges businesses a real and personal property tax.