USA Maryland Personal Property Tax

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Hello everyone,
I have a question about MD Personal property tax Form 1. We simply buy things and resell them.
In Form 1, Item 2 Commercial Inventory. Furnish an average of 12 monthly inventory values taken in MD during 2014 at cost or market value of merchandise and stock in trade. Include products manufactured by the business and held for retail sale and inventory held on consignment (Do not include raw materials or supplies used in manufacturing.) Note:LIFO prohibited in computing inventory value.
Then it asks for average commercial inventory, opening inventory and closing inventory.

Suppose we buy $1000 merchandise on the first day of every month, sell all of them on the fifth day. What should my average commercial inventory be? Should it be 0 since all the merchandise are sold by the end of the month? Or should it be the total amount we bought in this month? Or is it the sum of the first day inventory plus last day inventory divided by two?

I am really confused about the calculation. Can someone in MD help? Thank you. Below is the instruction of this line item.

Commercial Inventory is merchandise and stock in trade available for sale. This includes manufactured products sold at
retail by the manufacturer. An average of twelve (12) monthly inventories should be reported including two (2) physical
inventories. Book inventories may be used for months when physical inventories were not taken. Values are to be reported at cost or market value. The LIFO method isprohibited in computing values. If there are multiple locations of inventory in Maryland they must be reported by each location.
 

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