This guide will walk you through registering for a sales tax permit in Maryland. If you have more questions about collecting and remitting sales tax in the state of Maryland, check out our Maryland Sales Tax Guide for Business.
1. Who needs a sales tax permit in Maryland?
From the Comptroller of Maryland Website:
Businesses in Maryland are required to collect Maryland’s 6 percent sales and use tax and or 9 percent alcoholic beverage taxes from you whenever you make a taxable purchase. The sale of tangible personal property is generally taxable except as otherwise provided by law; the sale of a service is generally not taxable except for certain taxable services provided by law.
For more about what constitutes sales tax nexus in Maryland, check out our Maryland Sales Tax Guide for Business.
2. How do you register for a sales tax permit in Maryland?
Register online or download the paper sales and use tax permit application at the Comptroller of Maryland.
If you choose to fill out the paper application, mail it to:
Comptroller of Maryland
Revenue Administration Center
110 Carroll Street
Annapolis, Maryland 21411-0001
Or fax it to: (410)260-7908
3. What information is needed to register for a sales tax permit in Maryland?
– Reason for your application
– Basic business information
– Your business type (sole proprietorship, corporation, etc.)
– The type of business you run (dry cleaner, limousine, food and beverage, etc.)
– The start date you’ll begin collecting sales tax
– Other business owners
If you live and operate your business out of state, but have sales tax nexus due to storing products in a warehouse, such as in an Amazon Fulfillment Center, still enter your permanent business address. If the online application requires that you choose an address within Maryland, choose the Amazon Fulfillment Center in Baltimore, MD, but then contact the Maryland Comptroller to have your permit listed as “out of state.”
4. How much does it cost to apply for a sales tax permit in Maryland?
It is free to register for a sales tax permit in Maryland. Other business registration fees may apply. Contact each state’s individual department of revenue for more about registering your business.
5. How long does it take to receive your Maryland sales tax permit?
The Maryland Comptroller says to allow two weeks for processing your application.
6. Do you have to renew your Maryland sales tax permit?
Maryland does not require you to renew your sales tax permit.