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Sales And Use Tax Application HelpForm 202F is used by marketplace facilitators to report sales and use tax collected on facilitated sales made on behalf of a marketplace seller. A marketplace facilitator is a person that facilitates a retail sale by a marketplace seller by listing or advertising tangible personal property, digital code, or a digital product for sale in a physical or electronic marketplace and collects payment from a buyer, either directly or indirectly through a third party, and transmits the payment to a marketplace seller. For guidance on the taxability of digital codes and digital products, see Business Tax Tip #29 Sales of Digital Products and Digital Codes. Line 1 Gross sales facilitated into Maryland ( Table Of Contents ) Enter the total amount of all taxable and non-taxable sales and rentals of tangible personal property and of your taxable services into Maryland facilitated on behalf of marketplace sellers. Do not include any tax collected in this figure. Enter whole dollars only. Line 2 Facilitated 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: see the applicable sales tax information at www.marylandtaxes.gov to determine the appropriate percentage of sales to use in computing the 6% tax. Do not include the amount of any facilitated sales of digital products and digital codes subject to the 6% rate in box 2a. Facilitated sales of digital products and digital code are reported separately in box 3a. In box 2 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales subject to the 6% tax rate, less any tax which you properly refunded to customers for cancelled sales. Line 3 Facilitated sales of digital products and digital codes subject to 6% rate ( Table Of Contents ) In box 3a Enter the amount of facilitated sales of digital products and digital codes that are subject to tax at the 6% rate. For information on what qualifies as a digital product or digital code, see Business Tax Tip #29 Sales of Digital Products and Digital Code on www.marylandtaxes.gov. In box 3 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of digital products subject to the 6% tax rate, less any tax which you properly refunded to your customers for cancelled sales. Line 4 Facilitated sales on ESDs and tobacco pipes subject to 12% rate ( Table Of Contents ) In box 4a Enter the amount of facilitated sales of electronic smoking devices (ESDs) and tobacco pipes 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. In box 4 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of ESDs and tobacco pipes subject to the 12% tax rate, less any tax which you properly refunded to your customers for cancelled sales. Line 5 Facilitated sales of vaping liquid subject to 60% rate ( Table Of Contents ) In box 5a Enter the amount of the facilitated 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. Sales of vaping liquid in containers greater than 5ml should continue to be reported in box 2a. In box 5 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid subject to the 60% tax rate, less any tax which you properly refunded to your customers for cancelled sales. Line 6 Car and motorcycle rentals and effective January 5, 2022 peer-to-peer car sharing subject to 11.5% rate ( Table Of Contents ) In box 6a Enter the amount of facilitated short-term car and motorcycle rentals and peer-to-peer car sharing subject to tax at the 11.5% rate. Peer-to-peer car sharing is subject to tax at the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) is part of a fleet of vehicles that includes more than 10 vehicles owned by the same person. In box 6 Enter the actual amount of tax you collected or should have collected on facilitated car and motorcycle rental and peer-to-peer car sharing receipts, less any tax which you properly refunded to customers for cancelled facilitated sales. Line 7 Truck Rentals and effective January 5, 2022 peer-to-peer car sharing subject to 8% rate ( Table Of Contents ) In box 7a Enter the amount of facilitated short-term truck rentals and peer-to-peer car sharing subject to tax at the 8% tax rate. Peer-to-peer car sharing is subject to tax at the 8% rate if it is not subject to tax at the 11.5% rate. See the instructions for Line 6. In box 7 Enter the actual amount of tax you collected or should have collected on your facilitated truck rental and peer-to-peer car sharing receipts, less any taxes you properly refunded to customers for cancelled facilitated sales. Line 8 Tax Due on Short-Term Rentals ( Table Of Contents ) Sum value of the tax shown in boxes 6 and 7 is automatically calculated by the application. Line 9 Sales of alcoholic beverages subject to 9% rate ( Table Of Contents ) In box 9a Enter the amount of facilitated sales of alcoholic beverages that are subject to tax at the 9% rate. In box 9 Enter the actual amount of tax you collected or should have collected on the facilitated sales of alcoholic beverages, less any taxes you properly refunded to customers for cancelled facilitated sales. Line 10 ( Table Of Contents ) Sum value of Lines 2, 3, 4, 5, 8 and 9 is automatically calculated by the application and entered here and on line 12b of Form 202. |
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