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 Enter the date you are authorizing the funds to be withdrawn from your account.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 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% rate   ( 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 1to determine the appropriate percentage of sales to use in computing the 6% tax. Do not include the amount of any sales of digital products and digital codes subject to the 6% rate in box 4a. Sales of digital products and digital code are reported separately in box 5a.

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.

Line 5 Sales of digital products and digital code subject to 6% rate   ( Table Of Contents )

In box 5a 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

In box 5 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.

Line 6 Sales of ESDs and tobacco pipes subject to 12% rate    ( Table Of Contents )

In box 6a Enter the amount of 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 6 Enter the actual amount of the sales and use tax you collected or should have collected on direct 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. Do not include sales and use tax collected for facilitated sales of ESDs and tobacco pipes which is reported on Form 202F.

Line 7 Sales of vaping liquid subject to 60% rate   ( Table Of Contents )

In box 7a 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.

In box 7 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 60% 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 8 Car and motorcycle rentals and effective January 5, 2022 peer-to-peer car sharing subject to 11.5% rate   ( Table Of Contents )

In box 8a Enter the amount of 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 8 Enter the actual amount of tax you collected or should have collected on your car and motorcycle rental and peer-to-peer car sharing receipts, less any tax which you properly refunded to your customers for cancelled sales.

Line 9 Truck Rentals and effective January 5, 2022 peer-to-peer car sharing subject to 8.0% rate   ( Table Of Contents )

In box 9a Enter the amount of short-term truck rentals and peer-to-peer car sharing subject to 8% 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 8.

In box 9 In box 9 Enter the actual amount of tax you collected or should have collected on your truck rental and peer-to-peer car sharing receipts, less any taxes you properly refunded to your customers for cancelled sales.

Line 10 Tax Due on Short-Term Rentals   ( Table Of Contents )

The sum of the tax shown in boxes 8 and 9.

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

In box 11a Enter the amount of sales of alcoholic beverages that are subject to tax at the 9% rate.

In box 11 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 12 Total Taxes Due   ( Table Of Contents )

In box 12a The sum value of Lines 4, 5, 6, 7, 10 and 11 is automatically calculated by the application.

In box 12b Amount shown on line 10 from Form 202F automatically filled by the application.

In box 12 The sum value of Lines 12a and 12b 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 13 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 12 is $6,000 or less, multiply that amount by .012. If Line 12 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 14 Qualified Job Training Tax Credit    ( Table Of Contents )

In Lieu of timely discount on line 13, a vendor who is a qualified job training organization may claim a credit equal to 100% of their gross amount of sales and use tax required to remit.

A qualified vendor must meet the following criteria: (a) timely files a sales and use tax return or consolidated return, and; (b) (b) the total credit amount claimed may not exceed $100,000 for the calendar year, and; (c) must choose to waive the standard timely discount calculated on line 13 in order to claim this increased credit , and; (d) must obtain, and attach to the return, a qualified job training organization certificate issued by the Maryland Department of Labor. If filing online, please email certificate to cert@marylandtaxes.gov or mail to Attention: Returns Processing unit, Revenue Administration Division, 110 Carrol Street, Annapolis Md, 21411, and; (e) must be located in the State, and; (f) must be exempted from taxation under § 501(c)(3) of the Internal Revenue Code, and; (g) must conduct retail sales of donated items. For more information, visit www.marylandtaxes.gov.

Line 15 Total Taxes Due Less Discount or Qualified Job Training Tax Credit    ( Table Of Contents )

The value of Line 13 or Line 14 (whichever applies) subtracted from Line 12 is automatically calculated by the application.

Line 16 Purchases subject to 6% rate   ( Table Of Contents )

In box 16a Enter the amount of purchases, rentals, or use of personal property, subject to the 6% rate. Also include purchases of digital products or digital codes subject to the 6% rate on this line.

In box 16 Enter the amount of tax due on your purchases, rentals, or use of personal property, and purchases, rentals, or use of digital products or digital codes, taxable to you at the 6% rate upon which the proper amount of Maryland tax has not been paid, including your purchases of merchandise for resale which you have converted to your own use.

Line 17 Purchases of truck rentals and effective January 5, 2022 peer-to-peer car sharing subject to 8% rate   ( Table Of Contents )

In box 17a In box 17a Enter the amount of your purchases of truck rentals and peer-to-peer car sharing subject to the 8% 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 19.

In box 17 Enter the amount of tax due on your purchases, rentals, or use of truck rentals and peer-to-peer car sharing upon which the proper amount of Maryland tax has not been paid, including your purchases or rentals of truck rentals and peer-to-peer car sharing for resale which you have converted to your own use.

Line 18 Purchases of alcoholic beverages subject to 9% rate    ( Table Of Contents )

In box 18a Enter the amount of purchases of alcoholic beverages subject to the 9% rate.

In box 18 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 19 Purchases of car and motorcycle rentals and effective January 5, 2022 peer-to-peer car sharing subject to 11.5% rate   ( Table Of Contents )

In box 19a Enter the amount of your purchases of car and motorcycle rentals and peer-to-peer car sharing subject to 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 19 Enter the amount of tax due on your purchases, rentals, or use of car and motorcycle rentals and peer-to-peer car sharing upon which the proper amount of Maryland tax has not been paid, including your purchases or rentals of car and motorcycle rentals and peer-to-peer car sharing for resale which you have converted to your own use.

Line 20 Purchases of electronic smoking devices and tobacco pipes subject to 12% rate   ( Table Of Contents )

In box 20a Enter the amount of your purchases of ESDs and tobacco pipes subject to the 12% rate.

In box 20 Enter the amount of tax due on your purchases, rentals, or use of ESDs and tobacco pipes upon which the proper amount of Maryland tax has not been paid, including your purchases of ESDs or tobacco pipes for resale which you have converted to your own use.

Line 21 Purchases of vaping liquid subject to 60% rate   ( Table Of Contents )

In box 21a Enter the amount of your purchases of vaping liquid in containers of 5ml or less subject to the 60% rate.

In box 21 Enter the amount of tax due on your purchases, rentals, or use of vaping liquid in containers of 5ml or less upon which the proper amount of Maryland tax has not been paid, including your purchases of vaping liquid in containers of 5ml or less for resale which you have converted to your own use.

Line 22 Total Tax on Purchases   ( Table Of Contents )

The sum value of Lines 16, 17, 18, 19, 20 and 21 is automatically calculated by the application.

Line 23 Total Taxes Due   ( Table Of Contents )

The sum value of Line 15 and Line 22 is automatically calculated by the application.

Line 24 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 Form 205 available at https://www.marylandtaxes.gov/forms/current_forms/ST-205.pdf. You may not claim an amount greater than the amount on Line 23. If your refund is greater than the amount on Line 23, you may claim the excess amount on Line 24 of your next return or file a Form 205, Sales and Use Tax Refund Application.

Line 25 Total Taxes Due Less Refund   ( Table Of Contents )

The value of Line 24 subtracted from Line 23 is automatically calculated by the application.

Line 26 If Late   ( Table Of Contents )

In box 26a 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 25 plus interest.

In box 26b Interest is payable at a rate per month or fraction of a month of the amount on Line 25. Click here for details on how to calculate the interest.

In box 26 The sum value of Lines 26a and 26b is automatically calculated by the application.

Line 27 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 28a 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 28b Prepaid Wireless E 9-1-1 Discount   ( Table Of Contents )

Multiply the amount from box 28a by .03 and enter the amount in this box.

Line 28c Prepaid Wireless E 9-1-1 Due   ( Table Of Contents )

The amount on Line 28b subtracted from the amount on Line 28a is automatically calculated by the application.

Line 29 Total Balance Due   ( Table Of Contents )

The amount on Line 27 Sales and Use Tax balance added to the amount on Line 28c Total E 9-1-1 Fee due is automatically calculated by the application.

Line 30 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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