Comptroller of Maryland
  

Sales And Use Tax Application Help

  • New Sales And Use Tax Return
  • Previously Submitted Returns
  • Confirmation Number
  • Period Ending
  • Due Date
  • Line 1 Check box
  • Line 2 Check box
  • Gross Sales
  • Tax Due On Sales
  • Tax Due On Car and Motorcycle Rentals
  • Tax Due On Truck Rentals
  • Tax Due on Sales of Alcoholic Beverages
  • Line 9 Total Taxes Due
  • Adjust Discount
  • Timely Discount
  • RELIEF Act Tax Credit
  • Total Tax Due Less Discount or RELIEF Act tax credit
  • Tax Due On Purchases
  • Tax Due On Purchases of Alcoholic Beverages
  • Line 14 Total Taxes Due
  • Refund Due
  • Total Taxes Due Less Refund
  • Late Penalty And Interest
  • Sales and Use Tax Balance Due
  • Prepaid Wireless E 9-1-1 Fee
  • Prepaid Wireless E 9-1-1 Discount
  • Prepaid Wireless E 9-1-1 Due
  • Total Balance Due
  • Balance Due
  • Amount Of Payment

  • 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 Check the box   ( Table Of Contents )

    Check the box if you engage in the business of a marketplace facilitator. If the box is checked you must complete Form 202F. Marketplace facilitator means a person that (i) facilitates a retail sale by a marketplace seller by listing or advertising for sale in a marketplace tangible personal property; and (ii) regardless of whether the person receives compensation or other consideration in exchange for the person’s services, directly or indirectly through agreements with third parties, collects payments from a buyer and transmits the payment to the marketplace seller. Marketplace facilitator does not include (i) a platform or forum that exclusively provides internet advertising services, including listing products for sale, if the platform or forum does not also engage, directly or indirectly, in collecting payment from a buyer and transmitting that payment to the vendor; (ii) a payment processor business appointed by a vendor to handle payment transactions from clients, including credit cards and debit cards, whose only activity with respect to marketplace sales is to handle transactions between two parties; (iii) a peer-to-peer car sharing program; or (iv) a delivery service company that delivers tangible personal property on behalf of a marketplace seller that is engaged in the business of a retail vendor and holds a certain license. Marketplace seller means a person that makes a retail sale or sale for use through a physical or electronic marketplace operated by a marketplace facilitator.


    Line 2 Check the box   ( Table Of Contents )

    Check the box if you are a person that engages in the business of an out-of-state vendor by either (1) exceeding $100,000 in gross revenue from the sale of tangible personal property or taxable services delivered in the State; or (2) selling tangible personal property or taxable services for delivery into the State in 200 or more separate transactions. If you are a marketplace facilitator and engage in the business of an out-of-state vendor with sales in the previous calendar year that exceed the listed threshold amounts, you should check both box 1 and box 2.


    Line 3 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 4 Sales subject to 6%, 12%, and 60% rates   ( Table Of Contents )

    In box 4a Enter the amount of sales that are subject to tax at the 6% rate.

    Note If the gross sales on line 3 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 4 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.


    In box 4.1a Enter the amount of sales of digital products that are subject to tax at the 6% rate. For information on what qualifies as a digital product, see Business Tax Tip #29 Sales of Digital Products and Digital Code on www.marylandtaxes.gov. Digital products became subject to the sales and use tax on March 14, 2021. For the period ending March 31, 2021, only report sales of digital products for the period March 14, 2021 to March 31, 2021. For periods after March 2021, report sales for the entire period.


    In box 4.1 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of digital products subject to the 6% tax rate, less any tax which you properly refunded to your customers for cancelled sales. Do not include sales and use tax collected for facilitated sales of digital products, which is reported on Form 202F.


    In box 4.2a Enter the amount of sales of electronic smoking devices (ESDs) that are subject to tax at the 12% rate. For more information see TT-78 Cigarette and OTP Tax Increase and Floor Tax and Electronic Smoking Devices (ESD) Sales Tax on www.marylandtaxes.gov. The sales and use tax rate for ESDs increased from 6% to 12% effective March 14, 2021. For sales of ESDs through March 13, 2021, sales and the tax collected should be included on lines 4a and 4, respectively. Sales of ESDs on or after March 14, 2021 and the tax collected should be reported on lines 4.2a and 4.2, respectively.


    In box 4.2 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of ESDs subject to the 12% tax rate, less any tax which you properly refunded to your customers for cancelled sales. Do not include sales and use tax collected for facilitated sales of ESDs, which is reported on Form 202F.


    In box 4.3a Beginning March 14, 2021, enter the amount of sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid that are subject to tax at the 60% rate. For more information, see TT-78 Cigarette and OTP Tax Increase and Floor Tax and Electronic Smoking Devices (ESD) Sales Tax on www.marylandtaxes.gov. The tax rate on vaping liquid sold in containers of 5ml or less increased from 6% to 60% effective March 14, 2021. Sales of vaping liquid in containers of any size through March 13, 2021 should be reported on line 4. Sales of vaping liquid in containers greater than 5ml should continue to be reported on line 4 from March 14, 2021 and forward.


    In box 4.3 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid subject to the 6% tax rate, less any tax which you properly refunded to your customers for cancelled sales. Do not include sales and use tax collected for facilitated sales of vaping liquid in a container that contains less than 5ml of vaping liquid, which is reported on Form 202F.


    Line 5 Car and motorcycle rentals subject to 11.5% rate   ( Table Of Contents )

    In box 5a Enter the amount of short-term car and motorcycle rentals subject to tax at the 11.5% rate.

    In box 5 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 6 Truck Rentals and effective July 1, 2018 peer-to-peer car sharing subject to 8.0% rate   ( Table Of Contents )

    In box 6a 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 6 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 7 Tax Due on Short-Term Rentals   ( Table Of Contents )

    Enter the sum of the tax shown in boxes 5 and 6.


    Line 8 Sales of alcoholic beverages subject to 9% rate   ( Table Of Contents )

    In box 8a Enter the amount of sales of alcoholic beverages that are subject to tax at the 9% rate.

    In box 8 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 9 Total Taxes Due   ( Table Of Contents )

    In box 9a The sum value of Lines 4, 4.1, 4.2, 4.3, 7 and 8 is automatically calculated by the application.

    In box 9b Amount shown on line 7 from Form 202F automatically filled by the application.

    In box 9 The sum value of Lines 9a and 9b 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 10 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 9 is $6,000 or less, multiply that amount by .012. If Line 9 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 10.1 RELIEF Act tax credit   ( Table Of Contents )

    In Lieu of timely discount on line 10, eligible vendors may claim a credit against their sales and use tax for either the amount of the sales and use tax collected during the month (March, April, and May 2021 only) for which the vendor claims the credit, or $3,000, whichever is less.
    An eligible vendor must meet the following criteria: (a) timely files a sales and use tax return or consolidated return, and; (b) the gross amount of sales and use tax remitted with the return (the sum of lines 9, 12, and 13) may not exceed $6,000, and; (c) must choose to waive the standard vendor credit calculated on line 10 in order to claim this increased credit. For more information, visit www.marylandtaxes.gov or Email: TaxpayerRelief@ Marylandtaxes.gov.


    Line 11 Total Taxes Due Less Discount or RELIEF Act tax credit    ( Table Of Contents )

    The value of Line 10 or Line 10.1 (whichever applies) subtracted from Line 9 is automatically calculated by the application.


    Line 12 Purchases subject to 6% rate   ( Table Of Contents )

    In box 12a Enter the amount of purchases, rentals, or use of personal property, subject to the 6% rate.

    In box 12 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 13 Purchases of alcoholic beverages subject to 9% rate    ( Table Of Contents )

    In box 13a Enter the amount of purchases of alcoholic beverages subject to the 9% rate.

    In box 13 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 14 Total Taxes Due   ( Table Of Contents )

    The sum value of Lines 11, 12 and 13 is automatically calculated by the application.


    Line 15 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 https://www.marylandtaxes.gov/forms/current_forms/ST-205.pdf. You may not claim an amount greater than the amount on Line 14. If your refund is greater than the amount on Line 14, you may claim the excess amount on Line 15 of your next return or file a Form 205,Sales and Use Tax Refund Application.


    Line 16 Total Taxes Due Less Refund   ( Table Of Contents )

    The value of Line 15 subtracted from Line 14 is automatically calculated by the application.


    Line 17 If Late   ( Table Of Contents )

    In box 17a 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 16 plus interest.

    In box 17b Interest is payable at a rate per month or fraction of a month of the amount on Line 16. Click here for details on how to calculate the interest.

    In box 17 The sum value of Lines 17a and 17b is automatically calculated by the application.


    Line 18 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 19a 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 19b Prepaid Wireless E 9-1-1 Discount   ( Table Of Contents )

    Multiply the amount from box 19a by .03 and enter the amount in this box.


    Line 19c Prepaid Wireless E 9-1-1 Due   ( Table Of Contents )

    The amount on Line 19b subtracted from the amount on Line 19a is automatically calculated by the application.


    Line 20 Total Balance Due   ( Table Of Contents )

    The amount on Line 18 added to the amount on Line 19c is automatically calculated by the application.


    Line 21 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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