Manufacturing Exemption Application

All exemptions require approval by the City of Salisbury Council and receipt of exemption from Wicomico County does not mean you will automatically be granted an exemption by the City of Salisbury. The exemption that is granted is for a specific year in which equipment was purchased and can be for a term up to a maximum of 5 years. Once an exemption has been granted, a copy of the personal property tax return must be sent in for each year of the exemption. To be eligible to receive the maximum exemption term of 5 years, the application must be received within two (2) years from December 31st of the calendar year in which the equipment was purchased. A separate request must be made for each year. The application can be mailed to Finance Department, 125 North Division St., Salisbury, MD 21801-4940 or faxed to (410) 860-5154.

Enter the calendar year that tools, machinery & equipment used in Manufacturing / Research & Development was acquired and for which you are applying for a manufacturing exemption.

In order to qualify for an exemption you must meet one of the following requirements: Equipment is owned and operated by a facility that either: (1) locates in Salisbury (2) expands operations in Salisbury (3) develops a new product or industrial process in Salisbury. Please explain in detail how you meet these requirements including raw materials used and products produced or R & D activity being conducted. Also include number of employees used in Manufacturing/ R&D and number of administrative employees.

Attach a description of each asset claimed under this exemption. The schedule must include a description, original cost, and date of acquisition for each item. General descriptions such as Equipment, Various, or Miscellaneous are not acceptable

Attach a copy of the State of Maryland Personal Property Return for the year of acquisition

Please fill out PDF Version of Exemption Application below and then send as an attachment here.