Tax Alerts

• Admissions and Amusement Tax Alert - City of Baltimore Tax Exemption (06/30/2023)
• Admissions and Amusement Tax Alert – City of Aberdeen, Carroll County (10/2021)
• Admissions and Amusement Tax Alert (09/2019)
• Admissions and Amusement Tax Alert (12/2017)
• Admissions and Amusement Tax Alert (07/2016)
• Admissions and Amusement Tax Alert (09/2015)
• Admissions and Amusement Tax Alert (07/2015)
• Admissions and Amusement Tax Alert (03/2014)
• Admissions and Amusement Tax Alert (02/2014)
• Admissions and Amusement Tax Alert (01/2008)
• Admissions and Amusement Tax Alert (12/2007)

• Sales and Use Tax Alert – Questions and Answers for Cannabis Businesses (06/05/2023)
• Sales and Use Tax Alert – Cannabis Questions and Answers for Individuals (06/05/2023)

• Tax Alert - Maryland RELIEF Act (02/17/2022)
• Tax Alert - Maryland RELIEF Act (04/20/2021) - Superseded
• Tax Alert - Maryland Impact of the Consolidated Appropriations Act (CAA) of 2021 (04/07/2021)
• Tax Alert – Extension of Time to File and Waiver of Interest and Penalty for Certain Filers (03/11/2021)
• Tax Alert – EIC Expansion & Child Tax Credit (03/11/2021)
• Tax Alert – New Extended Deadlines for Certain Maryland Tax Filings and Payments in 2021 (01/06/2021)
• Tax Alert - Employer Withholding Requirements for Teleworking Employees Tax Alert (05/04/2020)
• Tax Alert – Impact of COVID-19 on Maryland Tax Filing (04/14/2020)
• Tax Alert – Temporary Acceptance of Digital Signatures (04/01/2020)

• Tax Alert – Digital Advertising Gross Revenues Tax Return (05/10/2023)

• Income Tax Alert – Income Tax Alert – Process Change: Instructions for Electing and Nonelecting PTEs (04/12/2023)
• Income Tax Alert – Impact of Federal Student Loan Forgiveness on Maryland Individual Income Tax (10/26/2022)
• Income Tax Alert – New Extended Deadline for Certain Quarterly Estimated Declarations and Payments of Maryland Individual Income Tax for Tax Year 2022 (02/23/2022)
• Income Tax Alert – New Extended Deadline for Certain Maryland Tax Year 2021 Individual Income Tax Filings and Payments (02/23/2022)
• Income Tax Alert – Maryland Relief Act (04/20/2021)
• Income Tax Alert – Maryland Impact of the Consolidated Appropriations Act (CAA) of 2021 (04/07/2021)
• Tax Alert – EIC Expansion & Child Tax Credit (03/11/2021)
• Income Tax Alert – Maryland Impact of the federal CARES Act (07/24/2020)
• Income Tax Alert – Maryland Guidance on the Reporting and Taxation of IRC Section 951A Global Intangible Low Taxed Income (05/10/2019)
• Income Tax Alert – Maryland Guidance on the Reporting and Taxation of IRC Section 965 Repatriation Income for Tax Year 2017 (10/05/2018)
• Income Tax Alert – Personal Declaration of Estimated Income Tax Payment Voucher (Form 502DEP) (03/08/2017)
• Income Tax Alert – New software products' designations used for electronic filing (08/05/2013)
• Income Tax Alert – Change to Income Tax Law (06/12/2012)
• Income Tax Alert – Important Information Regarding Build America Bonds (04/08/2011)
• Income Tax Alert – Important notice about a change affecting high income taxpayers with income from U.S. obligations (12/15/2009)
• Income Tax Alert – Important notice to taxpayers regarding changes in the income tax (06/13/2008)
• Income Tax Alert – Changes in Maryland Income Tax Law for Sales of Real Property by Nonresidents ( (06/13/2008)
• Income Tax Alert – Changes in the Corporation Income Tax Law (12/13/2007)
• Income Tax Alert – Changes in Maryland Income Tax Law for Sales of Real Property by Nonresidents (12/13/2007)
• Income Tax Alert – Changes in the Income Tax Law (12/05/2007)
• Income Tax Alert – Increase in the Withholding Rate for Sale of Property by a Nonresident (06/2005)

• Sales and Use Tax Alert – Marketplace Facilitators (09/25/2019)
• Sales and Use Tax Alert – Peer-to Peer Car Sharing (08/02/2018)
• Sales and Use Tax Alert – Acts of 2016, Chapter 3 Sales and Use Tax - Taxable Price - Accommodations (05/02/2016)
• Sales and Use Tax Alert – The United States Supreme Court Decision South Dakota V. Wayfair and its Implications for Sale Tax Nexus (09//2018)

Effective June 1, 2009, electronic bingo machines and electronic tip jars are subject to a state admissions and amusement tax of thirty (30%) percent on the taxable net proceeds. Effective July 1, 2012, the State admissions and amusement tax imposed on electronic bingo and electronic tip jars in Calvert County is thirty-three (33%) percent. The State admissions and amusement tax rate remains at thirty (30%) percent for all other counties. The tax is in addition to any county or municipal admissions and amusement tax which may be levied. If the proceeds subject to tax are also subject to a county or municipal corporation tax, then the tax rate when combined must not exceed thirty-five (35%) percent.

Net proceeds consist of the total receipts from the operation of the electronic bingo machines and electronic tip jars, less the amount of money winnings or prizes paid out to players.

The state admissions and amusement tax applies to the operation of electronic bingo machines permitted under a commercial bingo license, or to electronic tip jars authorized under Title 13 of the Criminal Law Article to be operated for commercial purposes.

Electronic bingo or electronic tip jars means a game played in an electronic or electro-mechanical device that contains predetermined winning and losing games and signals the issuance of a winning play. Examples include (but are not limited to):

• Electronic devices utilizing paper bingo or tip jar tickets.
• Electronic devices utilizing computer chips that simulate paper bingo or tip jar tickets that, when played by a customer, determine the outcome of winning or losing that is not random or subject to change, but is based on a predetermined set of winning or losing numbers.

Specifically exempt from the state admissions and amusement tax are electronic devices that dispense tip jar tickets and instant bingo tickets but do not alert the customer to a winning or losing ticket.

Taxpayers currently remitting admissions and amusement taxes on electronic bingo or electronic tip jars must report the taxable receipts and tax due for the new thirty (30%) percent state admissions and amusement tax on their return indicating the subdivision as "State of Maryland."

Admissions and amusement taxes which may be due for both the state of Maryland and a county or municipality for these specific activities must be noted on separate lines and may not be combined on the return. The net proceeds and tax due for electronic bingo should be reported under category 14 (bingo). The net proceeds and tax due for electronic tip jars should be reported under category 17 (coin operated amusement devices).

Businesses that are not currently registered to remit the tax must register with the Comptroller of Maryland. You can register online or complete a Combined Registration Application which can be submitted by fax or mail to the Comptroller's Office.

For more information, see Maryland Sales and Use Tax Bulletin 09-1 or contact Taxpayer Service at 410-767-1300 in the Baltimore area or toll-free 1-800-492-1751 from elsewhere in Maryland, Monday - Friday, 8:00 a.m. - 5:00 p.m. EST. See also Admissions and Amusement Tax Alert 11-07 and Admissions and Amusement Tax Update 1-08.

• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (09/2023)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2022)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2021)
• Employer Withholding Tax Alert – Employer Withholding Requirements for Teleworking Employees (05/04/2020)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2020)
• Employer Withholding Tax Alert – Employer Withholding Requirements for Teleworking Employees During the COVID-19 Emergency (05/2020)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2019)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2018)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2017)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2016)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2015)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2014)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (10/2013)
• Employer Withholding Tax Alert – Changes in Income Tax and Employer Withholding (06/2012)
• Employer Withholding Tax Alert – Earned Income Tax Credit notification requirement for employers (12/2011)
• Employer Withholding Tax Alert – Important notice to employers regarding changes in the income tax withholding, effective January 1, 2010, as a result of the Military Spouses Residency Relief Act (11/2009)
• Employer Withholding Tax Alert – Important notice to employers regarding changes in the income tax and income tax withholding, effective July 1, 2008 (06/2008)
• Employer Withholding Tax Alert – (12/2007)

Employer Withholding Tax Alerts En Español

• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2022)
• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2021)
• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2020)
• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2019)
• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2018)
• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2017)
• Employer Withholding Tax Alert – Los empleadores están requeridos de notificar acerca del Crédito por el Ingreso Trabajado (10/2014)

• Tax Alert – Changes to Miscellaneous State Business Licenses in 2022 Senate Bill 496 (Updated 11/14/2022)
• Tax Alert – Changes to Miscellaneous State Business Licenses in 2022 Senate Bill 496 (10/25/2022) - Superseded
• Tax Alert – Whistleblower Reward Program (09/30/2021)
• Tax Alert – Temporary Acceptance of Digital Signatures (04/2020)
• Tax Alert – Transportation Network Services Tax Alert (10/2015)