Maryland Sales Tax on Labor?

[kvforum]

I am planning a wedding and our prospective venue gave us a quote where they listed Labor as a separate line item AND taxed it. I'm having a hard time researching whether or not that's legit. I've found this page on Maryland Sales & Use Tax:

http://business.marylandtaxes.com/news/taxtips/business/bustip07.asp

And it seems to imply that taxation is only required when new things are fabricated. When listed separately, repair labor is not taxable, for example. Unfortunately, it's not clear whether the labor involved in a wedding reception is taxable.

Seems to me like the answer is "No" because there is zero fabrication involved.

Thanks in advance for any clarity on this confusing issue!

 

[FlyingRon]

Labor is taxable except in certain circumstances. From the MD state taxation department page

Are all labor charges exempt?

No. The tax applies to fabrication labor charges. Fabrication or assembly labor charges are taxable even if the customer provides the materials.​