Home Business Sales and Use Tax Sales and Use Tax Filing Information Sales and Use Tax Filing Information Sales Tax Filing Sales tax is collected on the sale of goods subject to the 6% sales tax rate. Sales tax is also collected on alcoholic beverages sold based on a 9% sales tax rate. The sales tax is remitted on a sales and use tax return. Use Tax Filing If you make a tax-free purchase out of state and need to pay Maryland's 6 percent use tax, file the Consumer Use Tax Return with your payment, by the appropriate due date. If you do not pay Maryland's use tax on purchases made out of state, you could be liable for penalties and interest in addition to the tax due. The use tax form and the required payment should be mailed to: Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411 Use Tax Due Date Purchase Period Due Date January - March April 20 April - June July 20 July - September October 20 October - December January 20 What Happens if I Don't Pay? Sales and Use Tax Forms We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns. You can file your Sales and Use tax returns through the Maryland Tax Connect Portal. If you would like to continue receiving paper coupons you can request them by e-mailing IwantmySUTcoupons@marylandtaxes.gov or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404. 2023 Sales and Use Tax Forms - current year 2022 Sales and Use Tax Forms 2021 Sales and Use Tax Forms 2020 Sales and Use Tax Forms Methods of Filing Maryland Tax Returns File Yourself! There are several ways you can file your personal or business income tax returns on paper or electronically. Please review the links at the bottom of the page, and choose the filing method that best fits your needs. ...Or You Can Use Independent Computer Software Products You can file both your Maryland and federal tax returns online using approved software on your personal computer. To use this method, you'll need to know the correct county abbreviation for the Maryland county in which you live. You may need to enter the correct subdivision code for the city in Maryland in which you live. County Codes County Abbreviation Allegany AL Anne Arundel AA Baltimore County BL Baltimore City BC Calvert CV Caroline CL Carroll CR Cecil CC Charles CH Dorchester DR Frederick FR Garrett GR Harford HR Howard HW Kent KN Montgomery MG Prince George's PG Queen Anne's QA St. Mary's SM Somerset SS Talbot TB Washington WH Wicomico WC Worcester WR ...Or You Can Use a Professional Tax Preparer You can choose among a host of professional tax preparers in Maryland who can file your return electronically for you. While we cannot endorse any specific professional, we offer a list of e-file providers for individuals and businesses for your convenience. IRS Electronic Free File for Federal Returns You may qualify to electronically file your federal return for free by using IRS Free File Some of the companies participating in the IRS Free File service will file your Maryland return electronically for free as well. No matter what company you select, you can always return to file your Maryland tax return for free online, using iFile or the Maryland Tax Connect Portal. Keep in mind that your Maryland return begins with your federal adjusted gross income, so you must prepare your federal return first before you can prepare your Maryland return. Credit for Sales Taxes Paid to Other States Maryland grants a credit for sales tax paid to another state, up to the amount of Maryland's 6 percent sales and use tax liability on goods and the 9% sales and use tax liability on alcoholic beverages. For example, if you paid a 4 percent sales tax to another state, you would be liable only for the difference of 2 percent for Maryland tax purposes. To claim the credit for taxes paid, complete the Consumer Use Tax Return, enter the credit amount on line 4 of both coupons A and B and mail the return to: Revenue Administration Division 110 Carroll Street Annapolis, MD 21411