Maryland increased the Non-Resident withholding tax, effective January 1, 2008, from 6% to 6.75 % for individuals and from 7 % to 8.25 % for corporations.  If you own real property in Maryland but you are not a Maryland resident you are subject to this tax.  There are some ways around it but they are few and far between.  I sold a $2,000,000 farm a while back when the tax was 6 % and the seller almost had a heart attack when he saw the withholding amount.  Maryland increased just about every tax one can think of in the past year.  Is Maryland becoming a business "unfriendly" state?  Time and the tax man will show us !