SalesAndUse



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Sales and Use Tax

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1. Which of the following best describes your type of business operation?

Food and Beverage
Apparel
General Merchandise
Automotive
Furniture, Fixtures and Appliances
Building and Contractors
Utilities and Transportation
Hardware, Machinery & Equipment
Miscellaneous

2. From this list, further indicate the type of business which describes your operation:

3. Please select the option that best describes your situation:

Applicant has a physical sales location within Maryland and will not make online sales to customers in Maryland.
Applicant will make online sales to Maryland customers and does not have a physical sales location in Maryland.
Applicant has a physical sales location in Maryland and will make online sales to customers in Maryland.
Applicant does not make sales. The sales and use tax account is requested for reporting use tax only.