Sales Tax Filing
Sales tax is collected on the sale of goods subject to the 6% sales tax rate. Sales tax is also collected on alcoholic beverages sold based on a 9% sales tax rate. The sales tax is remitted on a sales and use tax return.
Use Tax Filing
If you make a tax-free purchase out of state and need to pay Maryland's 6 percent use tax, file the Consumer Use Tax Return with your payment, by the appropriate due date. If you do not pay Maryland's use tax on purchases made out of state, you could be liable for penalties and interest in addition to the tax due.
The use tax form and the required payment should be mailed to:
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411