If your business is operating in Maryland, you may be required to register for sales tax with the state comptroller's office. Sales tax registration is necessary for collecting and remitting sales tax on taxable goods and services sold within the state.
How to get a Maryland Sales Tax License
There is one sales tax setup task you may need to complete in Maryland to get your sales tax licence. You can follow the guide below to help you get registered directly with the Maryland agencies or use Mosey to do it.
Use Mosey to register for sales tax in Maryland.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
Maryland Sales Tax Filing Requirements & Deadlines
There is one sales tax filing requirement & deadline you may need to complete in Maryland. You can follow the guide below or use Mosey to do it.
Maryland Purchase Sales Tax Exemption Setup for Corporation
Maryland issues Sales and Use Tax Exemption Certificates for certain qualifying organizations, that allow them to make specific purchases without paying sales and use taxes. The following tax-exempt organizations may qualify: (a) Nonprofit charitable, educational and religious organizations, (b) Volunteer fire companies and rescue squads, (c) Nonprofit cemetery companies, (d) Qualifying veterans organizations, (e) Government agencies, or (f) Credit unions. Qualifying organizations should file a Sales and Use Tax Exemption Certification Application (SUTEC) with the Comptroller of Maryland with attached copies of the organization's IRS determination letter, articles of incorporation, and bylaws.
File an Exemption Certification Application Online
Log in to your Maryland Tax Connect account and file your Sales and Use Tax Exemption Certification online.
Maryland Sales Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation
If you sell tangible personal property or taxable services in Maryland, you are required to register for a sales tax license with the Comptroller of Maryland to collect and pay sales tax. If in the current or previous calendar year you have made at least 200 transactions or $100,000 in gross revenue from the sale of tangible personal property or taxable services delivered into Maryland, you are considered an "out-of-state vendor" with sales tax nexus. SaaS software is considered a taxable service in Maryland.
File a Combined Registration Application
File a Combined Registration Application to apply for a sales tax account with the Comptroller of Maryland.
Maryland Sales Tax Return for PLLC, Professional Corporation, LLP, LLC, Corporation
If you have a sales tax account in Maryland, you are required to file your sales tax returns (Form 202) online through the Comptroller of Maryland's bFile system. Returns are due quarterly for new account holders. Depending on your actual sales tax liability, over time your filing schedule may be changed to monthly, bi-annual or annual. The Comptroller’s office will notice you in advance of any change in your filing frequency.
File Sales Tax Return Online
Log in to your Maryland Tax Connect account to file your sales tax return.
