Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Filing Your Sales and Use Tax Return

File electronically for free

You can electronically file your sales and use tax return for free on the Internet using bFile application. Direct debit payments can be scheduled up to the due date and you get a confirmation your return has been received. bFile meets the requirements for taxpayers who must file using immediately available funds.

For more electronic filing options, please see “Filing Business Taxes Electronically”.

File paper return

If you file your sales and use tax return by paper, use the form we send you - not a photocopy or a computer-generated report. The scan line on the original form contains data we need to process your return. To obtain forms, call 410-260-7980 from central Maryland or 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT.

Or, you can use independent computer software products. You can file 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.

Paper returns may also be generated on bFile. Go to the second red square: Print and Mail Sales and Use Form 202. *This function CANNOT generate blank forms. Forms must be fully filled out before printing.

While we cannot endorse any specific professional, we offer a list of substitute paper providers for your convenience.

Consolidated returns

If you have more than one business location and are receiving separate returns, you can save time and money by filing a single consolidated return. To establish a consolidated account, please call 410-260-7980 from central Maryland or 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT.

No tax due

If you have no taxable sales to report and owe no tax, you should file using our telefile service at 410-260-7225. This line is available 24 hours a day, seven days a week.

Timely discount

If you file your sales tax return and pay on a timely basis, you are allowed to keep a portion of the sales tax as a discount. See Timely Discount.

Late returns

If you are filing a late return, you must enter penalty and interest charges on line 13, using the instructions provided with your return. The filing period and due date are printed on the right side of each return. If you do not file on time, you will receive a notice of delinquency. However, returns filed and paid on time may take a discount on line 6.

Mailing instructions

Please include your account number in all your correspondence about your sales and use tax account and on checks you remit.

Send your sales and use tax returns and payments to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 17405
Baltimore, Maryland 21297-1405

Correspondence and questions should be sent to the following address:

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001



 
Links for Filing Information
Business Tax Types
Sales and Use Tax
Filing Information
  Sales and Use Tax Forms
  Impuestos sobre la Venta y el Uso
  Tax Exemptions
  Sales and Use Due Dates
  Filing Methods
 
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