Provide the total gross sales generated from business transacted in the State of Maryland for the calendar year preceding the date of finality. You should complete the Sales and Use Tax Exemption Certificate Application and submit it to the Maryland Comptroller's Office for consideration.Business Personal Property Taxes. 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. If you sold business-use property during the year, you had a gain or a loss on the sale. Complete and file Form 4797: Sale of Business Property. You can deduct a part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contributions, and other expenses.