2013 Tax Law Changes
Information on Affordable Care Act
2013 Legislative Summary
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Business Withholding Responsibilities
Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. The employer remains responsible if the third party fails to perform any required action. If the third party fails to make the tax payments, the Comptroller may assess penalties and interest on the employer’s account. The employer is liable for all taxes, penalties and interest due. The employer may also be held personally liable for certain unpaid taxes. To verify that the appropriate returns have been filed and payments have been made, you may contact the Comptroller’s Office at 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere.
Sales and Use Tax
New section on Sales and Use Tax Form 202 - Due to recent legislative changes, there is a new section for the 9-1-1 Surcharge Fee. Beginning July 1, 2013, sellers of prepaid wireless telecommunications services are required to report and remit all Prepaid Wireless E 9-1-1 Fees collected by the seller for retail transactions of prepaid wireless telecommunications. See the new Sales and Use Tax Facts and Sales and Use Tax Bulletin for more information.
Also, beginning August, 1, 2013, taxpayers may no longer include or report sales and use taxes using the EFT ACH (Electronic Funds Transfer Automated Clearinghouse) option. You may file and pay using our free bFile service which offers direct debit, or you may pay by credit card online at www.officialpayments.com or by calling 1-800-2PAY-TAX (1-800-272-9829).
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