Refunds of Maryland's Sales and Use Tax
If you improperly paid Maryland's 6 percent sales and use tax on a retail product or service that is normally not taxable in Maryland, you should first try to seek a refund from the merchant.
If you are unable to obtain a refund from the merchant, you may apply for a refund by completing Form ST 205 - Sales and Use Tax Refund Application.
Mail your completed Form ST-205, along with a copy of the sales invoice or other appropriate records that support the refund request, to:
- Comptroller of Maryland
- Compliance Division
- 301 West Preston Street
- Baltimore, MD 21201-2383
- ATTN: Refund Supervisor