Fellow Marylander here, I assumed a lease from NJ via Swapalease, expecting I’d have to pay some difference in sales tax at the MVA. The guy behind the desk indicated that since NJ’s rate is higher than MDs’s 6%, no tax was due. I just paid for registration, and tagfees. As I understand it, NJ taxes the depreciation (down + lease payments less finance charges), so technically Maryland’s tax on full sales price should come to a higher tax bill, but I didn’t argue, because I’ve heard so many conflicting answers (including from the MVA itself)!
