bFile Help System

New Sales And Use Tax Return   ( Table Of Contents )

Using this option is equivalent to filing a Maryland Sales And Use Tax return for the period you select. Do not use this option if you wish to modify a previously submitted return. If you are filing a quarterly report, use the period ending for the quarter. Your report will automatically be processed to include the entire quarter. A quarterly filing will not be accepted prior to the first day of the last month of the quarter.

Previously Filed Sales And Use Tax Return   ( Table Of Contents )

Use this option to modify a previously submitted return. You must enter the confirmation number provided on submission. If your return has already been selected for processing, you will not be able to modify the return via this application.

Confirmation Number   ( Table Of Contents )

This is your confirmation number. Retain it for your records. If you wish to make any revisions prior to our extract, you must have this confirmation number to do so. If your return has already been selected for processing, you will not be able to modify the return. The period ending date cannot be changed by editing a return. If you enter a return for the wrong period you should correct the error by deleting the return and entering a new return for the correct period.

Period Ending   ( Table Of Contents )

The period ending is the last day of the month of the period you are filing. Use the drop down buttons to indicate the period the Sales And Use Tax is applicable to even if the last sale occurs prior to the period's end. You may only use this website for periods in the current year or previous two years. The period ending date cannot be changed by editing a return. If you enter a return for the wrong period you should correct the error by deleting the return and entering a new return for the correct period.

Due Date   ( Table Of Contents )

The Due Date is the date that your Sales And Use Tax return and payment are due. If the due date falls on a Saturday or Sunday or holiday, the return is due the next business day. The due date is automatically determined based on the period ending date.

Date Of Payment   ( Table Of Contents )

The payment date is defaulted to the due date but you may enter an earlier date as long as it is not prior to today. Enter the date you are authorizing the funds to be withdrawn from your account. You may not enter a date greater than the due date. If you are filing a late return, the payment date will be the current date. You are authorizing us to withdraw the funds on this day or on the next available date which may vary depending on the day and time you complete this transaction.

Line 1 Gross Sales   ( Table Of Contents )

Enter the total amount of all your taxable and non-taxable sales and rentals of tangible personal property, and of your taxable services. Do not include any tax collected in this figure. Enter whole dollars only.

Line 2 Sales subject to 6% rate   ( Table Of Contents )

In box 2a Enter the amount of sales that are subject to tax at the 6% rate.

Note If the gross sales on line 1 include sales of modular homes, gross receipts from vending machines sales; or if you are a marina which sells dyed diesel fuel; or if you are a hotel: see the applicable sales tax information at www.marylandtaxes.gov to determine the appropriate percentage of sales to use in computing the 6% tax.

In box 2 Enter the actual amount of the sales and use tax you collected or should have collected on sales subject to the 6% tax rate, less any tax which you properly refunded to your customers for cancelled sales.

Line 3 Car and motorcycle rentals subject to 11.5% rate   ( Table Of Contents )

In box 3a Enter the amount of short-term car and motorcycle rentals subject to tax at the 11.5% rate.

In box 3 Enter the actual amount of tax you collected or should have collected on your car and motorcycle rental receipts, less any tax which you properly refunded to your customers for cancelled sales.

Line 4 Truck Rentals and effective July 1, 2018 peer-to-peer car sharing subject to 8.0% rate   ( Table Of Contents )

In box 4a Enter the amount of short-term truck rentals and effective July 1, 2018, peer-to-peer car sharing subject to tax at the 8% rate.

In box 4 Enter the actual amount of tax you collected or should have collected on your truck rental and effective July 1, 2018, peer-to-peer car sharing receipts, less any taxes you properly refunded to your customers for cancelled sales.

Line 5 Tax Due on Short-Term Rentals   ( Table Of Contents )

Enter the sum of the tax shown in boxes 3 and 4.

Line 6 Sales of alcoholic beverages subject to 9% rate   ( Table Of Contents )

In box 6a Enter the amount of sales of alcoholic beverages that are subject to tax at the 9% rate.

In box 6 Enter the actual amount of tax you collected or should have collected on the sales of alcoholic beverages, less any taxes you properly refunded to your customers for cancelled sales.

Line 7 Total Taxes Due   ( Table Of Contents )

The sum value of Lines 2, 5 and 6 is automatically calculated by the application.

Adjust Discount   ( Table Of Contents )

If filing separate returns for a consolidated business and the discount calculated by bFile needs to be adjusted check the box and adjust the amount. The total discount on all returns filed for a consolidated business can not exceed $500. The adjusted discount amount can not exceed the original discount calculated by bFile.

Line 8 Timely Discount   ( Table Of Contents )

If this return is timely and the amount due is paid in full, a discount will be applied. The discount is calculated automatically by the application using the following formula. If Line 7 is $6,000 or less, multiply that amount by .012. If Line 7 is greater than $6,000, multiply that amount by .009 and add $18.00. The discount may not exceed $500 for each return. A vendor who files or is eligible to file a consolidated return is allowed a maximum discount not to exceed $500 for all returns. A discount cannot be taken if the return is filed and paid after the due date.

Line 9 Total Taxes Due Less Discount    ( Table Of Contents )

The value of Line 8 subtracted from Line 7 is automatically calculated by the application.

Line 10 Purchases subject to 6% rate   ( Table Of Contents )

In box 10a Enter the amount of purchases, rentals, or use of personal property, subject to the 6% rate.

In box 10 Enter the amount of tax due on your purchases, rentals, or use of personal property (including your purchases of merchandise for resale which you have converted to your own use)taxable to you at the 6% rate upon which the proper amount of Maryland tax has not been paid.

Line 11 Purchases of alcoholic beverages subject to 9% rate    ( Table Of Contents )

In box 11a Enter the amount of purchases of alcoholic beverages subject to the 9% rate.

In box 11 Enter the amount of tax due on your purchases of alcoholic beverages taxable to you at the 9% rate upon which the proper amount of Maryland tax has not been paid, including your purchases of alcoholic beverages for resale which you have converted to your own use.

Line 12 Total Taxes Due   ( Table Of Contents )

The sum value of Lines 9, 10 and 11 is automatically calculated by the application.

Line 13 Refund Due   ( Table Of Contents )

If you are entitled to a refund of previously paid taxes of $1,000 or less, you may claim it on this line. If the refund exceeds $1,000, you must pay the full amount due with this report and file a separate Refund Application Form205 available at http://forms.marylandtaxes.gov/current_forms/st-205.pdf. You may not claim an amount greater than the amount on Line12. If your refund is greater than the amount on Line 12, you may claim the excess amount on Line 13 of your next return or file a Form 205,Sales and Use Tax Refund Application.

Line 14 Total Taxes Due Less Refund   ( Table Of Contents )

The value of Line 13 subtracted from Line 12 is automatically calculated by the application.

Line 15 If Late   ( Table Of Contents )

In box 15a If this return with payment for taxes due is not filed by its due date, you must include a penalty of 10% of the tax due on line 14 plus interest.

In box 15b Interest is payable at a rate per month or fraction of a month of the amount on Line 14. Click here for details on how to calculate the interest.

In box 15 The sum value of Lines 15a and 15b is automatically calculated by the application.

Line 16 Sales and Use Tax Balance Due   ( Table Of Contents )

This amount is calculated automatically by the application based upon the total tax due, refund due and penalty and interest.

Line 17a Prepaid Wireless E 9-1-1 Fee   ( Table Of Contents )

Effective July 1, 2013, sellers of prepaid wireless telecommunications services are required to report and remit to the Comptroller all Prepaid Wireless E 9-1-1 Fees collected by the seller. For more information on the Prepaid Wireless E 9-1-1 Fee go to www.marylandtaxes.gov

Multiply each Prepaid Wireless E 9-1-1 retail transaction by .60 and enter the amount in this box.

Line 17b Prepaid Wireless E 9-1-1 Discount   ( Table Of Contents )

Multiply the amount from box 17a by .03 and enter the amount in this box.

Line 17c Prepaid Wireless E 9-1-1 Due   ( Table Of Contents )

The amount on Line 17b subtracted from the amount on Line 17a is automatically calculated by the application.

Line 18 Total Balance Due   ( Table Of Contents )

The amount on Line 16 added to the amount on Line 17c is automatically calculated by the application.

Line 19 Amount Of Payment   ( Table Of Contents )

Enter the amount you are paying for the Sales And Use Tax owed.

Need Assistance?   ( Table Of Contents )

If you need additional assistance or have questions about your return you may contact Taxpayer Service at 410-260-7980 from Central Maryland or at 1-800-MD TAXES from elsewhere. Assistance is available Monday - Friday, 8:30 a.m. - 4:30 p.m.

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