If a product is labeled, promoted or used in a manner that meets the following definition in section 201(h) of the Federal Food Drug & Cosmetic (FD&C) Act it will be regulated by the Food and Drug Administration (FDA) as a medical device and is subject to premarketing and postmarketing regulatory controls. A device is:
An individual who titles a motor vehicle with the West Virginia Division of Motor Vehicles must pay a 5% sales tax based on the sales price of the vehicle regardless of whether it was purchased in or outside of West Virginia. ESTATE TAX For persons dying after June 30, 1985, West Virginia no longer imposes an inheritance and transfer tax.
Computing Maryland's Sales and Use Tax. The Maryland sales and use tax rate is 6% on all taxable sales. The 6% sales and. use tax is imposed on 60% of the price of new modular buildings or new mobile. homes. There are no general local sales taxes in Maryland. The Maryland tax on alcoholic beverages is 9% of the charged for the alcoholic. beverage.