Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Transient Vendors

If you sell items other than produce or seafood at a roadside or a temporary location, and the items are subject to the Maryland sales and use tax, you must display a transient vendor license when making sales. This does not apply to exhibitors at fairs, trade shows, flea markets and individuals who sell by catalogues, samples or brochures for future delivery.

The transient vendor license is free and valid for 90 days, up to the expiration date printed on the license. To obtain a transient vendor license, you must have a Maryland sales and use tax license. You may register for a sales and use tax license online or by contacting us . You may also need to obtain a local license (such as a trader's license) from the Clerk of the Circuit Court in the jurisdiction in which you do business.

A renewed transient vendor license will be mailed to you approximately two weeks before the expiration date of the license, as long as your sales and use tax account remains open, you are not delinquent in the payment of any state taxes and you have the appropriate local license from the jurisdiction in which you do business. If you do not receive a new license before the expiration date, contact Taxpayer Service at once. If the reissue of your transient vendor license has been delayed because of other tax problems, these problems must be resolved before a replacement license will be issued.

Maryland law not only requires that you display the enclosed license but also that you separately state and charge the sales and use tax on each taxable sale you make. If you fail to do either, any law enforcement officer in the state may issue an immediate stop sale order and/or institute misdemeanor charges. Upon conviction, a fine of up to $2,500 may be imposed.



 
Links for Special Situations
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
  Tire Recycling Fee
  Flea Markets
  Purchases for Resale
  Sales of Food
  Out of State Purchases
  Modular Buildings
  Transient Vendors
  Medicine and Medical Equipment
  Janitorial Services
  Security Services
  Alcohol Sales Tax
  Bulk Sales Tax
  Mobile Homes
  Tax Included Sales
  Sales By Parent Teacher Organizations and Other Organizations
  Fabrication and Labor
  Bulk Vending Machine Sales
 
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