||Real Property Contractor 1 Percent Sales and Use Tax Exemption Certificate
||A certificate that a contractor furnishes to a vendor for purchases of materials incorporated into real property for contracts entered into prior to January 3, 2008. Since the contracts were entered into prior to that date, the vendor can elect to charge the buyer a 5 percent sales tax rate but is not obligated to. If the seller charges 6 percent, then the buyer can file a refund claim with the Comptroller of Maryland for the 1 percent difference.
||Sales and Use License Application for Out-of- State Vendors
||Form used to apply for registration of out-of-state businesses to collect Maryland sales and use tax.
||Sales and Use Tax Refund Application
||Form used by consumers to request a refund of Maryland sales and use tax that has been improperly paid to a merchant, or collected and subsequently refunded to the merchant.
||Purchases for Resale Refund by Fax
||For expedited refunds of sales and use taxes paid by licensed Maryland retailers who remit Maryland taxes or retailers licensed and remitting taxes in other states who make no sales in Maryland.
||Exemption Certification for Utilities or Fuel Used in Production Activities
||Form used to claim a Maryland sales and use tax exemption for utility or fuel used in production activities.
|Farmers Market Permit Application
||Application for a Farmers Market Permit
||Form used by retail licensees to apply for a Farmers Market Permit.
||Maryland Sales and Use Tax Return - Instructions Only
||Please use our free bFile option to file and pay your Maryland Sales and Use Tax.
If no tax is due for the period, please file a zero return by calling 410-260-7225.
If you need paper forms mailed to you, please call 410-260-7951 from Central Maryland, or 1-800-638-2937, outside the Baltimore metropolitan area.
||Sales and Use Tax Final Return Form
||Form used by business owners who have sold or discontinued their business. To be mailed with the final Sales and Use Tax return. Mail separately if filed electronically.
||Consumer Use Tax Return For Out-Of-State Purchases
||Form used by consumers to report and pay the use tax on taxable tangible goods that were purchased tax free out of state and are used in Maryland and subject to Maryland's 6% sales and use tax.