Maryland: Sales Tax Handbook
How to get a Maryland Sales and Use Tax License
In Maryland, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in Maryland for the first time, you will need to determine your business' permit requirements. The good news is that you can get a Maryland Sales and Use Tax License and be ready to do business 2 weeks after you submit your application. This guide will help you learn how!
Who needs a Maryland Sales and Use Tax License?
All retailers with a nexus in Maryland are required to have a valid sales tax permit.
Businesses with a taxable presence within Maryland are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in Maryland.
How to get a Maryland Sales and Use Tax License:
You can open a sales tax account and acquire the necessary permit with Maryland's Central Registration Application (CRA), which also enables you to apply for all other necessary state permits and tax accounts. Depending on what permits you need, you may be required to use the paper application and not the interactive web application.
You can contact the Office of the Comptroller of Maryland for help with your sales tax account by calling toll-free 1-800-638-2937 or emailing [email protected]
You need the following information to apply for a Maryland Sales and Use Tax License:
Basic business information,
Type of business,
Start date you will begin collecting sales tax,
Business owners' personal information
Maryland Sales and Use Tax License Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a Maryland Sales and Use Tax License, and you will receive your permit 2 weeks after filing your application.
Application Fee: FREE
Turnaround Time: 2 weeks
Permit Renewals: No Renewals Needed
Apply For Your Maryland Sales and Use Tax License Now:
Get Your Maryland Sales and Use Tax License Online
You can easily acquire your Maryland Sales and Use Tax License online using the Comptroller of Maryland Interactive Web Services website. If you have quetions about the online permit application process, you can contact the Comptroller via the sales tax permit hotline (410) 260-7980 or by checking the permit info website .
Offline Maryland Sales and Use Tax License Application Form
While generally slower than applying online, you can apply for a Maryland Sales and Use Tax License for your business offline using Form RAD-093, the "Combined Registration Application". Form RAD-093 can be downloaded from the Comptroller here .
Mail Completed Form RAD-093 To:Comptroller of Maryland
Revenue Administration Center
110 Carroll Street
Annapolis, Maryland 21411-0001
Or fax: (410)260-7908
What's Next? Now that you know how to apply for your Maryland Sales and Use Tax License, learn how to collect and remit the Maryland sales tax.
Simplify Maryland sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
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