I sold in Maryland in 2014 to Florida. I don’t remember that tax at all.
/s
ie. you buy a 2nd home in Tennessee and are going to retire there, you want to take advantage of tn state tax rate for work. but you live in md. so you declare on your md taxes you are an out of state resident. = no md state taxes, but when you sell your md home, you have to pay 7.5%. to maryland to complete your home sale. also works if you have a rental property and you live say in Virginia.. . you have to pay the state tax sell it.