In Maryland there is a tax on business owned personal property which is imposed and collected by the local governments. Personal property generally includes furniture, fixtures, office and industrial equipment, machinery, tools, supplies, inventory and any other property not classified as real property. Responsibility for the assessment of all personal property throughout Maryland rests with the Department of Assessments and Taxation (SDAT) 410.767.1184. (for corporations, LLC's, LLP's and limited partnerships) or 1.888.246.594.1