Home Business Sales and Use Tax Sales and Use Tax Every state that has a sales tax also has a use tax on the purchase of goods and services as defined by law. State sales taxes apply to purchases made in Maryland while the use tax refers to the tax on goods purchased out of state. Businesses in Maryland are required to collect Maryland's 6 percent sales tax and or 9 percent alcoholic beverage tax from you whenever you make a taxable purchase. Every time you purchase taxable tangible goods from businesses outside of Maryland, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent use tax or 9 percent alcoholic beverage tax if you use the merchandise in Maryland. Maryland's use tax protects Maryland businesses from unfair competition. Local businesses would be at a competitive disadvantage if consumers were entitled to a 6 or 9 percent discount on items purchased from out of state businesses. Get Sales and Use Tax Information for consumers, or get all the details in the business section. File it! File a Use Tax Return or to get a credit for sales tax paid in another state. Pay it! Submit your payment along with the return. Get a refund! If you improperly paid sales tax and the merchant won't give you credit. File here. Get help! For additional assistance, review the Frequently Asked Questions about Sales and Use Tax, Frequently Asked Questions about the Sales Tax on Alcoholic Beverages, Frequently Asked Questions about Sales By Parent-Teacher Organizations and Other Organizations or contact us. Did you know that you can shop tax free in Maryland twice a year? Read about our Shop Maryland Programs for information about each opportunity! If you will make sales in Maryland, you will need to obtain a sales and use tax license. To obtain one, complete a Combined Registration Application. The application provides a one-stop method for registering a variety of tax accounts, including the sales and use tax license. For additional information about the specifics of certain types of sales rates, fees and exemptions, visit the following two sections in the sales and use tax section for businesses: Special Situations Tax Exemptions Use Tax Information Every time you purchase taxable tangible goods or alcoholic beverages, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent sales and use tax on goods and 9 percent alcoholic beverages tax on alcohol if you use the merchandise in Maryland. When you purchase goods from businesses located outside of Maryland, they are not required to collect Maryland's sales tax unless they have a physical location, or deliver services, in Maryland. Also, you are not required to pay the sales tax in the state where the business is located. However, you are required to pay the 6 percent use tax or the 9 percent alcoholic beverage tax directly to the Comptroller of Maryland by filing the consumer use tax return. Temporary Sales and Use Licenses Individuals who do not have a permanent sales tax license are required to obtain a temporary license and collect a 6 percent or 9 percent sales and use tax for sales at various events such as craft shows and fairs. To obtain a temporary license call 410-767-1543 or 410-767-1531. The temporary license lasts for 30 days. Tax Rates Effective January 3, 2008, the Maryland sales and use tax rate is 6 percent, as follows: 1 cent on each sale where the taxable price is 20 cents. 2 cents if the taxable price is at least 21 cents but less than 34 cents. 3 cents if the taxable price is at least 34 cents but less than 51 cents. 4 cents if the taxable price is at least 51 cents but less that 67 cents. 5 cents if the taxable price is at least 67 cents but less than 84 cents. 6 cents if the taxable price is at least 84 cents. On each sale where the taxable price exceeds $1.00, the tax is 6 cents on each exact dollar, plus: 1 cent if the excess over an exact dollar is at least 1 cent but less than 17 cents. 2 cents if the excess over an exact dollar is at least 17 cents but less than 34 cents. 3 cents if the excess over an exact dollar is at least 34 cents but less than 51 cents. 4 cents if the excess over an exact dollar is at least 51 cents but less than 67 cents. 5 cents if the excess over an exact dollar is at least 67 cents but less than 84 cents. 6 cents if the excess over an exact dollar is at least 84 cents. Download our sales and use tax rate chart. Special rates and situations An 11.5 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an 8 percent tax. The 6 percent tax rate is applied to a portion of the sale of new mobile homes and modular buildings, as well as a portion of the gross receipts from vending machine sales. The 9 percent tax rate is applied to sales of alcoholic beverages. Reference the Alcoholic Beverage Tax Rate Chart-9% for details. See the Special Situations section for more information. Sales and Use Tax Regulations The Code of Maryland Regulations (COMAR) are maintained by the Division of State Documents (DSD) under the Office of the Secretary of State and can be accessed through the DSD Web site. To view the regulations, please visit COMAR Online. Nexus Information For Sales & Use Tax Updated November 25, 2019 Maryland Law and Regulation on Out of State Vendors Under Maryland law, a person who engages in the business of an out-of-state vendor must register with the Maryland Comptroller, collect and pay sales and use tax, and file Maryland sales and use tax returns. A person engages in the business of an out-of-state vendor if the person: Permanently or temporarily maintains, occupies, or uses any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary; has an agent, canvasser, representative, salesman, or solicitor operating in the state for the purpose of delivering, selling, or taking orders for tangible personal property or a taxable service; Enters the state on a regular basis to provide service or repair for tangible personal property; Regularly uses the person's vehicles to sell or deliver tangible personal property or a taxable service for use in the State; or Sells tangible personal property or taxable services for delivery in the State, if, during the previous calendar year or the current calendar year, the person satisfies either of the following criteria: The person's gross revenue from the sale of tangible personal property or taxable services delivered in the State exceeds $100,000; or The person sold tangible personal property or taxable services for delivery into the State in 200 or more separate transactions. See Md. Code Ann., Tax-Gen. §§ 11-701(b)(2)(i)-(b)(2)(iii) and COMAR 03.06.01.33(B)(4)-(5). Engaging in the Business of an Out-of-State Vendor The Comptroller's Office interprets Section 11-701(b) as broadly as is permitted under the United States Constitution. The Comptroller considers the phrase "on a regular basis" as used in § 11-701(b)(2)(ii) to be met if a vendor, such as a furniture or appliance dealer, provides such service or repair as a customary, usual or normal course of business. Section 11-701(b)(2)(ii) does not define the word "service" in the phrase "provide service or repair for tangible personal property." The Comptroller's Office, relying on a dictionary definition of "service," interprets the word to mean "installation, maintenance, or repairs provided or guaranteed by a dealer or manufacturer." See, for example, the American Heritage Dictionary, Second College Edition (1985). A dealer or manufacturer that regularly installs, or who performs maintenance for, tangible personal property such as furniture or appliances is engaged in the business of an out-of-state vendor within the meaning of Section 11-701(b)(2)(iii). No minimum number of service or repair visits is required to meet the definition. If it is the vendor's policy to provide service or repair for tangible personal property, and the vendor in fact provides such services or repairs during the audit period, these services or repairs will be regarded as regular. On the other hand, any services or repairs that are provided on a discretionary and infrequent basis will not be regarded as regular. The Comptroller's Office will examine all relevant information in making a determination about whether a person engages in the business of an out-of-state vendor under § 11-701(b)(1-4). This information includes advertising materials, promotional literature, websites, representations made to prospective customers before sale, whether the vendor routinely employs service or repair personnel or regularly contracts for such services or repairs, and the vendor's description of its business operations as contained in business documents and submissions to government agencies. Sales of Tangible Personal Property or Taxable Services for Delivery into Maryland The nexus requirements contained in COMAR 03.06.01.33(B)(5) became effective October 1, 2018. Out-of-state vendors with more than $100,000 in sales or at least 200 separate transactions into Maryland must register and collect sales tax. The Comptroller's Office has published guidance for out-of-state vendors to determine if registration is required. Guidance on Sales of Tangible Personal Property or Taxable Services for Delivery into Maryland Sales and Use Tax Alert - Issued September 2018 Registration If you are required to register with the Maryland Comptroller's Office, a Maryland Combined Registration Application can be found here. One-Time Events or Shows If you are going to participate in a one-time event or craft show involving the sale of tangible personal property in Maryland, you may not need to register with Maryland. However, you will need to obtain a Temporary Sales & Use Tax License. Information on obtaining a Temporary Sales & Use Tax License can be found here. Closing a Sales and Use Tax Account If you have determined that you no longer have nexus with the State of Maryland, are not required to file Maryland sales and use tax returns, and do not need to retain your account to claim a resale exemption, you can close your Maryland sales and use tax account by filing the Maryland Sales and Use Tax Final Return Form. Form 202FR is available here. Contact Us If you have any questions on Maryland's law and regulations on out-of-state vendors, please contact the Comptroller's Office at remotesellers@marylandtaxes.gov. Frequently Asked Questions About Sales and Use Tax Find answers to questions regarding Maryland's sales and use tax with regard to out of state purchases, flea markets, alcoholic beverages and more. Sales and Use Tax FAQs Below you will find frequently asked questions concerning the Sales and Use tax. I recently bought a sofa in Delaware where there is no sales tax and arranged to have the sofa delivered to my home in Maryland. Do I have to pay Maryland sales tax on the purchase? Yes. Every time you purchase taxable tangible goods, whether in person, over the phone, or on the Internet, the purchase is subject to Maryland's 6 percent sales and use tax if you use the merchandise in Maryland. If you make a tax-free purchase out of state and need to pay Maryland's 6 percent use tax, you should file the Consumer Use Tax Return. When you purchase goods from out-of-state businesses, they are not required to collect Maryland's sales and use tax unless they have a physical location, or deliver services, in Maryland. For more information, see Maryland's Sales and Use Tax Are store discount coupons included in the taxable price? No. A store coupon is not included in the taxable price unless the vendor can get reimbursement from another source. Manufacturers' coupons are included in the taxable price since a store can obtain a reimbursement from the manufacturer. For example, if you had a Mars grocery store coupon that was redeemable only at a Mars store - and not Food Lion, Giant or any other food store - the coupon would not be included in the taxable price. On the other hand, if you had a Welch's Grape Juice coupon that you could use in any store, then that coupon would be included in the taxable price. Are sales of Energy Star appliances exempt from the sales tax? No. Energy Star-rated clothes washers, refrigerators and air conditioners sold in Maryland are not exempt from the Maryland sales and use tax. There is a tax-free three-day weekend during which the state sales tax will not apply to the sale of any Energy Star Product listed below, or solar water heater. The tax-free weekend for 2013 will occur the weekend of February 16, 2013, through February 18, 2013. Energy Star Product means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star Efficiency requirements developed by the U.S. Environmental Protection Agency and the U.S. Department of Energy. How is food taxed in Maryland? In general, food sales are subject to Maryland's 6 percent sales and use tax unless a person operating a substantial grocery or market business sells the food for consumption off the premises and the food is not a taxable prepared food. A grocery or market business is considered to be "substantial" if the sales of grocery or market food items total at least 10 percent of all food sales. For more information, see Sales of Food Does the sales tax apply to sales of cars and boats? No. The Maryland sales and use tax does not apply to the sales of cars or boats since those items are already subject to titling taxes. Sales of motor vehicles are subject to the Maryland motor vehicle titling tax which is administered by the Maryland Motor Vehicle Administration. Boat sales are subject to a boat titling tax which is administered by the Maryland Department of Natural Resources. On the other hand, the sales and use tax does apply to car and boat rentals, under different tax rates. An 11.5 percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an 8 percent tax. Are warranty charges taxable? It depends. Charges for warranties, maintenance, service agreements and insurance are taxable if the buyer is required to purchase them or they are already included in the price of the merchandise. However, if the sale could be completed without paying these charges, then the charges are not taxable. Are purchases made on military bases subject to the sales tax? Private vendors or franchisees selling on military bases, or other United States Government properties, must charge the sales tax on all sales of tangible personal property and taxable services statutorily subject to the tax. The tax must be charged on sales to military and other Government personnel as well as civilians. There is an exemption from the tax for sales made at a vending machine facility operated under the Maryland Vending Program for the Blind that is located on property on military bases. Sales made by the United States Government, or any of its agencies, on Government property are exempt from the sales and use tax, regardless of whether the purchasers are military and Government personnel or civilians. For example, sales of food by a fast food vendor on a military base are subject to the tax if the vendor or franchisee is ABC Company. The same sales made on a military base where the vendor or franchisee is the United States Government, or an agency of the Government, are not subject to the tax. Out of State Purchases FAQs Below you will find frequently asked tax questions concerning out of state purchases. Is the tax on out-of-state purchases computed the same way as the tax on sales inside Maryland? Basically, yes. Maryland does, however, grant a credit for the sales tax paid to another state up to the amount of the Maryland tax. In addition, a 10 percent depreciation allowance may be taken for each full year the property is used by the purchaser before being brought to Maryland. What if I pay sales tax to another state? Maryland grants a credit for sales tax paid to another state up to the amount of Maryland's six (6%) percent sales and use tax liability. For example, if you paid a four (4%) percent sales tax to another state, you would be liable only for the difference, or two (2%) percent Maryland sales and use tax when you brought the property into Maryland. If you paid a six (6) or higher percent sales tax to another state, you would not be liable for Maryland sales and use tax when you brought the property into Maryland. Do I have to pay tax on used property I bring into Maryland? Yes. However, you may claim a ten (10%) percent depreciation allowance for each full year you used the property before you brought it to Maryland. Only the depreciated value is subject to tax. Does the tax apply to self-manufactured goods I bring into Maryland? The tax applies only to the cost of materials and purchased fabrication services, not to the full market value of the goods. The value of your labor is not taxed. Flea Markets FAQs Below you will find frequently asked tax questions concerning flea markets. Do I have to display my license at a flea market? Yes. Maryland law requires that vendors display their licenses at any location where sales are made. This will save you valuable selling time because representatives of the Comptroller's Office do not have to ask for your registration number. Why do I have to collect the tax on used goods if they were probably taxed when new? The tax is on the transaction or sale and not on the property sold. The same item will generate tax each time it is sold unless it is specifically sold for resale. Do nonprofit organizations have to collect tax? Yes. Nonprofit organizations must collect tax on merchandise they sell, even if the goods are donated to them. Private individuals must also collect tax even if they plan to donate the proceeds to a nonprofit organization. Private individuals are not eligible for a sales and use tax exemption certificate. Sales by religious organizations and sales of food by volunteer fire companies and veterans' organizations are exempt. Are sales to other dealers exempt? Always collect tax on sales to other dealers unless they present you with a resale certificate bearing their Maryland sales tax registration number. However, out-of-state dealers who are not required to collect the Maryland tax may use their out-of-state sales tax registration number on a resale certificate to purchase antiques and used collectibles. Dealers from states that do not impose a sales tax may provide a valid trader's license or comparable document. Resale certificates are not valid for cash, check or credit card sales of less than $200 unless the product is delivered to the customer's place of business. Can I make sales on a "tax-included" basis? Yes. Effective January 3, 2008, a vendor may assume and absorb all or any part of the sales and use tax on a retail sale and pay that tax on behalf of the buyer. The vendor must, however, continue to separately state the tax from the sales price at the time of sale to the purchaser. If the vendor absorbs all or any part of the tax on the sale, the vendor shall pay the tax with the return that covers the period in which the vendor makes the sale. Food and Beverages FAQs Below you will find frequently asked tax questions concerning food and beverages. Are sales at a bakery considered grocery or market food items? Yes. However, when calculating if a business meets the 10 percent threshold for a substantial grocery or market business, you may not include sales of single servings, heated or prepared food or sales to be consumed on the premises. Are caterers required to collect the tax? Yes. A caterer serving food at a customer's premises must collect the tax on the food sold. A caterer must collect the tax in this situation even if the caterer also conducts a substantial grocery or market business. Are there any other exemptions? Yes. Sales of food to patients in a hospital when the food charges are included in the regular room rate are exempt. Sales of food and beverages on vehicles operating in interstate commerce are exempt. In addition, the tax does not apply to a sale of crabs for consumption off the premises where sold. Sales of seafood to be consumed off the premises where sold are also exempt if the seafood is not prepared for immediate consumption. Does "food" include everything that is edible? No. For sales and use tax purposes, soft drinks, bottled water, alcoholic beverages, candy and confectionery are not "food." The sale of any of these items is, therefore, not entitled to any of the exemptions for sales of food, including the exemptions for sales of food by volunteer fire companies and veterans organizations. Neither water nor ice is food, although they may be treated as food when sold as components of food. How are federal food stamps treated? The tax does not apply to eligible food purchased with federal food stamps. Food stamp eligible food encompasses everything that is considered food for sales and use tax purposes, plus soft drinks, candy, confectionery, water, ice and otherwise taxable and prepared foods. If a customer purchases both taxable and nontaxable food stamp eligible food with a combination of food stamps and cash, credit card or debit card, the vendor must apply the food stamps to the eligible taxable items first, and then any remaining food stamps to the eligible nontaxable items. After application of the food stamps, the balance of the eligible taxable items paid for with cash, credit card, or debit card is subject to tax. Alcoholic Beverages FAQs What is the sales and use tax rate on sales of alcoholic beverages in Maryland? Unlike sales of other types of tangible personal property and taxable services that are taxed at a 6% rate, the sales and use tax is imposed at a 9% rate on the taxable price of alcoholic beverages. The 9% rate on sales of alcoholic beverages replaces the 6% rate and is not in addition to that rate. Can I sell wine at a farmer's market? Licensed retailers can apply for a special Retail Off-Site Permit from the Comptroller's Office to sell wine produced by a Class 4 limited winery at a Farmer's Market listed with the Maryland Department of Agriculture. The permit must be issued to a licensed retailer authorized to sell alcoholic beverages for consumption off-premises, and whose license was issued by the local licensing board in the jurisdiction in which the Farmer's Market will be held. Should retailers maintain a log of product received and shipped? Yes, retail receipts should be kept for two years or until audited. See Alcoholic Beverages Article 1-408. How long should Catered Event Certificates be kept on file? State regulations do not require Catered Event Certificates to be kept for a certain length of time. A revolving calendar year should suffice. Check the regulations issued by your county liquor board. Do I need a catering license if I plan to serve just food at the catering event? Yes. Catering food requires a license from the county. Do I need a catering license if I plan to serve alcohol at the catering event? Yes. An alcohol catering license is needed if you plan to furnish alcoholic beverages. It is known as a Statewide Caterer (SCAT) License. See COMAR 03.02.01.18. How do I obtain a One-Day Liquor License? They are issued by the County Liquor Boards. Is a permit required to make confectionary food products containing alcohol? Yes, you must obtain a $50 Non-Beverage Class C Permit. See Tax General TG 2-101(c). Is a permit required to purchase alcohol for hospitals and schools? Yes, a Non-Beverage Class E Permit is required. However, there is no fee. Who regulates "happy hour?" "Happy hour" is regulated by each county's liquor board. Is price filing or brand registration required for wine, distilled spirits or beer? Price filing is no longer required for any form of alcohol. Brand registration is required for beer only. Who pays the beer excise tax? A wholesaler pays the tax if the beer is imported from another country. An out-of-state non-resident dealer (a.k.a. supplier) pays the tax if the beer is purchased by a Maryland wholesaler. See Tax General TG 5-102 and TG 5-105. Can a beer manufacturer require a wholesaler to pay extra on a product ordered for advertising funds? Beer: A beer manufacturer cannot require participation, but participation by the wholesaler is legal for beer. A manufacturer can charge the wholesaler extra for advertising their product, but they cannot make them pay it. See Alcoholic Beverages Article 5-104. Wine and Distilled Spirits: These manufacturers cannot charge extra for advertising. What is meant by the three-tiered system? It is a system whereby alcohol is sold from the supplier to the wholesaler, from the wholesaler to the retailer, and from the retailer to the consumer. What is the difference between a regulation and a statute? The legislature enacts statutes. The Comptroller adopts, amends and repeals regulations under the authority granted by statutes, following the procedures in the Administrative Procedure Act. I need a letter stating that all state taxes have been paid. Who do I contact? Contact the General Accounting Division at 410-260-7813. I cannot renew my license due to tax liabilities with the Comptroller's Office. Who do I contact? Business liability: 410-767-1908 Personal liability: 410-649-0633 (usually an income tax issue) Personal property tax: Clerk of the Circuit Court (in the respective county) Who do I contact at IRS with federal tax questions? IRS individual tax questions: 1-800-829-1040 IRS business tax questions: 1-800-829-4933 Web site: www.irs.gov Is the 9% rate calculated in the same way as the 6% sales and use tax on sales of other types of products? No. By statute, the 6% sales and use tax is imposed on a bracketed basis. The amount of tax due is determined by the sale price in relation to the statutorily imposed brackets. The amount of tax increases one cent from one bracket to the next with 6 cents due on each exact dollar. The 9% sales and use tax is a flat rate. This means that when the tax calculation results in an amount between two whole pennies, the tax is rounded off. The tax computation must be carried to the third decimal place, and the tax then must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four, and rounds down whenever the third decimal place is less than or equal to four. For example, if the taxable price of the alcoholic beverage is $8.24 the tax would be $0.74 ($8.24 times 9% = $0.742). If the taxable price of the alcoholic beverage is $8.29 the tax would be $0.75 ($8.29 times 9% = $0.746). How do I report the 9% tax on my sales and use tax return? You must report the tax you charged on sales of alcoholic beverages separately from the tax imposed on sales of other items. Effective July 2011, the sales and use tax return will include separate lines for tax imposed on sales at the 6% rate and tax imposed on sales at the 9% rate. The revised sales and use tax return will also have separate lines for reporting tax on purchases at each rate as well. I currently file my sales and use tax returns and remit via EFT ACH (Electronic Funds Transfer Automated Clearinghouse). Will I still be able to file and pay my sales and use tax via ACH? No. As of August 1, 2013, EFT ACH is no longer an option for reporting or submitting sales and use tax payments. Taxpayers required to pay with immediately available funds can pay using direct debit by electronically filing for free via bFile; or can pay using a credit card by going online or by calling 1-800-2PAY-TAX (1-800-272-9829). If you are new to bFile, please verify that your financial institution will accept debit transactions. What products are subject to the 9% tax rate? The 9% rate applies to sales of alcoholic beverages as defined in Tax-General Article §5-101(b). This includes sales of beer, distilled spirits, and wine, as well as any beverage or cocktail that may contain a mixture of both alcoholic and non-alcoholic components, including an alcoholic mixed drink, a frozen alcoholic cocktail, an alcoholic coffee drink, and a gelatin shot containing an alcoholic beverage. Are there products that contain alcohol that are not subject to the 9% rate? Yes. Only products that are fit for beverage purposes and contain one-half of 1% or more of alcohol by volume are subject to the 9% rate. Other products, such as cooking wine and cooking sherry, as well as vanilla and rum extracts and similar items, are not subject to the 9% tax as they are not intended for beverage purposes. There are many personal care products and cleaning products that contain alcohol as well; however, these items are not included in the definition of alcoholic beverage and therefore are not subject to tax at the 9% rate. What about the sale of mixers, such as grenadine, lime juice, or other flavoring, that are used as a component in an alcoholic cocktail? If you buy a mixed drink that contains both alcoholic and non-alcoholic components, the sale of that beverage will be subject to tax at the 9% rate. However, the 9% tax does not apply to the sale of a bottle of grenadine or similar flavoring or mixer on its own that does not contain one-half of 1% or more of alcohol by volume. Those sales are taxed at the 6% rate unless otherwise exempt. How are sales and/or purchases by a tax exempt organization affected? Effect on sales by exempt organizations: Sales of alcoholic beverages made by specific types of organizations listed in Tax General Article §11-204(b) are also exempt from the 9% tax on alcoholic beverages. Effect on purchases by exempt organizations: Maryland sales and use tax exemptions apply to all purchases for use by the exempt organization, regardless of the applicable tax rate. Therefore, your organization's purchases of alcoholic beverages made to carry on the organization's work are exempt from the 9% tax on alcoholic beverages. * You can access the Maryland Code, including Tax-General Article, online. I own a restaurant and have an alcoholic beverage license. How do I charge tax on sales that include both alcoholic beverages and other taxable items? The tax must be separately calculated on sales of alcoholic beverages at the 9% rate and on sales of food, non-alcoholic beverages, and other merchandise at the 6% rate. The 9% tax amount must be listed separately from the 6% tax amount on the bill of sale. If I sell food and beverages to groups of more than 10 persons at my restaurant and I impose a mandatory gratuity charge, how should I charge the tax? For sales made between July 1, 2011 and June 30, 2012, if your sales include alcoholic beverages as well as other items, you must apportion the charge for the mandatory gratuity between the two categories. For example, if the total charge amounts to $300, and of that amount $200 is for sale of food and non-alcoholic beverages and $100 is for the sale of alcoholic beverages, then 2/3 of the amount of the gratuity is subject to the 6% tax rate and 1/3 is subject to the 9% tax rate. In this example, if the gratuity charged is $45, the 6% rate on the gratuity would be $1.80 (2/3 times $45 times 6% = $1.80) and the 9% rate on the gratuity would be $1.35 (1/3 times $45 times 9% = $1.35). The bill, therefore, would reflect total tax at 6% of $13.80 ($230 at 6%) and total tax at 9% of $10.35 ($115 at 9%). Due to a 2012 law change, for sales made on and after July 1, 2012, charges for alcoholic beverages are subject to tax at the 9% rate and charges for mandatory gratuities are subject to the 6% rate regardless of whether the gratuities relate to sales of alcoholic beverages or sales of food and non-alcoholic beverages. I heard that Maryland allows direct shipment of wine from certain vendors. How will the 9% tax on the sale of alcoholic beverages apply to this situation? To make direct wine shipments to Maryland residents, the law requires that a wine manufacturer be issued a direct wine shipper permit and the manufacturer comply with existing tax laws, including the requirement to collect sales and use tax. Therefore, the manufacturer will be required to charge sales and use tax at the rate of 9% on sales of wine to Maryland residents. If the manufacturer imposes a separately stated shipping charge, that amount will not be subject to tax. However, if the shipping charge is not separately stated, or if the shipping charge includes a handling charge, whether that shipping and handling charge is separately stated or not, then the 9% rate will apply to the charge for the wine, and the 6% rate will apply to any other separately stated taxable charge made in connection that the sale of the wine. I sometimes have my local liquor store special order an alcoholic beverage for me that they normally do not carry in inventory. The store charges me for the amount that it costs to have the item delivered to the store (inbound freight charge) and includes that amount in the taxable price of the product. Is this correct? Yes. An inbound freight charge is part of taxable price. If the inbound freight charge is imposed on the sale of an alcoholic beverage, then the vendor must collect tax on the price that includes the inbound freight charge, whether separately stated or not. For separately stated inbound freight charges on sales made prior to July 1, 2012, the 9% rate applies to all charges, and for sales made on and after that date, the 9% rate will apply to the charge for the alcoholic beverage, and the 6% rate will apply to the charge for inbound freight. How will the sales and use tax apply to sales of gift baskets that include alcoholic beverages as well as other items? You may apportion the sales price between the alcoholic beverages and the other merchandise and charge the 9% sales and use tax on the taxable price of the alcoholic beverages and the 6% sales and use tax on the price of the other items. If the basket includes non-taxable merchandise as well, and you allocate the sales price among the three categories of merchandise (alcoholic beverages, taxable merchandise, non-taxable merchandise), then you may exclude the non-taxable items from the taxable price. However, if you charge a lump-sum price for the gift basket, and you do not apportion the sales price among the categories of items, you must collect the sales and use tax at the higher 9% rate on the entire price of the basket. I am a caterer and I provide a detailed listing of all of the items that I use in catering an event for my customer. Included in my itemized bill are charges for the food and beverages that I provide, as well as charges for the equipment and supplies that I use and the charges for the servers and the bartenders. How do I apply the different tax rates to my operation? For sales made prior to July 1, 2012, itemized charges for equipment, supplies and labor that are directly and predominantly related to the sales of alcoholic beverages should be taxed at the 9% rate. Itemized charges for equipment, supplies and labor that are directly and predominantly related to the sales of food and non-alcoholic beverages should be taxed at the 6% rate. For sales made on and after July 1, 2012, itemized charges for alcoholic beverages are subject to tax at the 9% rate and all other charges are subject to tax at the 6% rate. I am a caterer and I either charge a per-person amount or just issue a lump-sum bill. If I am including alcoholic beverages in my sales, how do I apply the tax? If you do not itemize your bill in the manner discussed in Question 15 and instead elect to bill a lump-sum price for the entire bill or per-person charge, you must charge the higher 9% tax rate on the entire bill. I have a signed contract for a catered event. What tax rate applies to the alcoholic beverages that will be sold with this event? Alcoholic beverage sales for specific events are subject to the 9% sales and use tax. I have contracted for the right to provide all catering services at a venue from January 1, 2011 through December 31, 2011. The price, amounts of food and beverages, and other catering specifics are determined on an event-by-event basis and are not included in the contract to provide catering services for the year. What sales and use tax rate will apply to my sales of alcoholic beverages beginning on July 1, 2011? If the contract for the specific event is fully executed before July 1, 2011 and contains all material terms such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, the tax rate on the taxable price of alcoholic beverages is 6%. If the contract for the specific event is fully executed on or after July 1, 2011, but prior to July 1, 2012, and it contains all material terms, such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, then the tax rate on the taxable price of alcoholic beverages is 9%. If the contract for the specific event is fully executed on or after July 1, 2012, and contains all material terms such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, then the tax rate on the charge for the alcoholic beverages is 9% and the tax rate on all other charges is 6%. When must the caterer report and pay to the Comptroller the tax due on an executed catering contract? The tax, whether at the rate of 6% or 9%, must be charged by the caterer at the time the contract is executed. The caterer must then report and pay the tax to the Comptroller by the required due date. I offer a Champagne Brunch at my restaurant on weekends. The customers are charged a fixed amount that allows them a buffet-type all-you-can-eat event and one or more alcoholic beverages. How do I apply the tax to this situation? You must apportion your sales price between the taxable price of the alcoholic beverages and the taxable price of the food and non-alcoholic beverages and charge the tax accordingly. If you do not separately state the charges subject to the different rates, you must charge the higher 9% rate on the entire charge to the customer. I offer a meal with a complimentary alcoholic beverage at my restaurant on Sunday mornings. How do I apply the tax to this situation? The cost of the meal and any other related taxable charges will be taxed at the 6% rate. You must pay the 9% sales and use tax rate on your purchase of any alcoholic beverages that are provided to customers at no charge. If I buy a bottle of wine or other alcoholic beverage while visiting another state, will I owe the 9% tax when I bring that bottle into Maryland? That depends. If you pay a sales tax to the vendor in the state where you made the purchase and the rate of that tax is equal to or greater than the 9% rate, then you will not owe any additional tax when you bring the item into Maryland. However, if you are not charged a sales tax on your purchase, or if the amount of tax you pay is less than 9%, you will owe Maryland tax on the difference between the rate you paid to the other state and the 9% Maryland rate. You should also be aware that if you bring alcohol in excess of the quantity limitations specified in Tax-General Article §5-104(c) you will also owe the alcoholic beverage tax in addition to the sales and use tax. I own a liquor store and in addition to sales of alcoholic beverages and other merchandise I rent beer kegs and taps. I charge an amount for the beer contained in the keg and then I charge a deposit to ensure that the equipment is returned. When the equipment is returned, the deposit is refunded in full to the customer. However, sometimes the customer does not return the equipment and I retain the deposit as compensation. How will the 9% tax on the sale of alcoholic beverages apply to my situation? Only the charge for the beer is subject to the 9% rate. Separately stated charges for rental of equipment are taxed at the 6% rate. If the equipment is not returned and you retain the deposit as payment for the equipment, the deposit will be considered to be the charge for the equipment and will be subject to tax at the 6% rate. I operate a night club that provides live music and I make sales of food and beverages in connection with the entertainment. How do I apply the admissions and amusement tax on sales of alcoholic beverages that are subject to the 9% sales and use tax rate? Because a sale that is subject to both sales and use tax and admissions and amusement tax is capped at 11%, you must charge the 9% sales and use tax on the sale of the alcoholic beverages, and apply the admissions and amusement tax to the gross receipts from the sale of alcoholic beverages at a rate no higher than 2%, even if the jurisdiction normally imposes a higher rate. Your gross receipts from sales of food and non-alcoholic beverages that are taxed at a 6% sales and use tax rate are subject to admissions and amusement tax at a rate no higher than 5% due to the cap. How will the 9% tax apply to events such as wine-tasting or wine festivals, where I am charged a fixed admission that allows samples at no extra charge? This will depend on whether the charge for entry is truly an "admission" charge as opposed to being a charge for the sale of the wine. If you are allowed entry to the venue without payment of any charge, and the only payment collected is from those who participate in the tastings, then the charge will be considered to be a sale of an alcoholic beverage and the 9% sales and use tax will apply. On the other hand, if everyone has to pay the admission in order to gain entry into the venue, regardless of whether they participate in the tastings or not, then the sales and use tax does not apply to the sale of admission tickets. However, depending on the jurisdiction, the gross receipts from the sale of the tickets may be subject to the admissions and amusements tax. In this case, the entities that are providing the wine tastings are considered to be the consumer of the products, and must pay the 9% tax on the cost of the wine. I've obtained a license to sell refillable containers (growlers) of draft beer. Are these subject to sales tax? When a customer returns to have a growler refilled, is the growler subject to sales tax again? The refillable containers (growlers) are tangible personal property and are subject to the 6% sales tax rate. The contents of the growler are subject to the 9% tax rate. If the customer is not purchasing the growler, there is no sales tax on a previously purchased refillable container. However, the 9% tax rate applies to the purchase of each refill of an alcoholic beverage. I operate a dinner theater where I charge an admission that allows entry to the show along with a meal and two free alcoholic drinks. How do I apply the tax to my business? You are considered to be the consumer of the food and drinks that you provide and you must pay any applicable sales and use tax on your cost of the food and beverage. You must pay the 9% sales and use tax on your purchase of any alcoholic beverages that are provided to customers at no charge. The gross receipts on your ticket sales may be subject to the admissions and amusement tax depending on where you are located. Purchases for Resale FAQs What is my sales and use tax registration number? Your sales and use tax registration number is an eight-digit number that has been assigned to your business. You'll find your registration number on each sales and use tax return we send you and on your sales and use tax license. How can I protect myself from unnecessary tax liabilities? You must clearly document the reason for all tax-exempt sales. Otherwise you will be held responsible for uncollected tax, plus penalty and interest. You should establish procedures to obtain valid resale certificates at the point of sale, and review your files periodically for accuracy and completeness. Make certain that you do not allow resale exclusions on cash, check or credit card sales of less than $200 when you do not deliver the goods sold directly to the buyer's retail place of business. What should I do with resale certificates my customers give me? You should keep resale certificates on file as part of your business records. You must be able to match your sales records with the appropriate resale certificates for audit purposes. May I accept resale certificates from unlicensed out-of-state customers? No. Retailers licensed and remitting taxes in other states may apply to the Maryland Comptroller's Office for a refund. However, an out-of-state vendor who has been issued a temporary permit to collect the Maryland tax may use the number on that permit to make tax-free purchases for resale at the show for which the permit was issued. Temporary permits bear six-digit numbers and are issued by the comptroller's Special Events Section. Must I fill out a new resale certificate every time I make an eligible purchase? No. If you frequently deal with the same supplier, you may provide that supplier with a blanket resale certificate stating that all purchases are for resale. Then all you have to do is give the supplier your sales and use tax registration number. Is a resale certificate the same thing as an exemption certificate? No. Exemption certificates are issued by the Comptroller of Maryland to qualifying nonprofit organizations and government agencies to make purchases for their own use. The exemption certificate is a wallet-sized card bearing the holder's eight-digit exemption number. Certificates issued to nonprofit organizations have a specific expiration date, presently September 30, 2017 for religious, educational and charitable organizations, cemeteries, credit unions, and volunteer fire companies or rescue squads and September 30, 2017 for certain veterans organizations and their auxiliaries and units. Certificates issued to government agencies have no expiration date. Organizations and government agencies presenting exemption certificates are exempt from the sales and use tax on purchases of materials and supplies to carry out their work. On the other hand, a resale certificate allows a person to make tax-free purchases for resale, not for use. What information should be included on a resale certificate? Although there is no specific form for a resale certificate, it must include a signed statement that the purchase is intended for resale, the purchaser's name and address, and the purchaser's Maryland sales and use tax registration number. What about third-party drop shipments? In a typical transaction, you would sell merchandise to a vendor who is not registered to collect Maryland sales and use tax. The unregistered vendor asks you to deliver the merchandise to a customer in Maryland. In this case, you must: Require the vendor to obtain a Maryland sales and use tax license and provide a valid resale certificate; OR Charge the vendor the tax based on the amount of the sale. You are responsible for collecting or documenting the tax on your sale to the vendor. Shop Maryland Programs Twice a year Maryland holds special shopping events when the state sales tax on certain purchases is waived. These events help consumers stretch their dollar just a bit more, and help business owners generate more foot traffic. Shop Maryland Energy and Shop Maryland Tax-free Week occur in February and August every year thanks to legislation passed in the 2007 special session of the Maryland General Assembly. Shop Maryland Energy takes place in the month of February for qualified Energy Star products or a solar water heater. The tax-free period for these products begins on the Saturday immediately preceding the third Monday in February. Shop Maryland Tax-free Week occurs every year beginning the second Sunday of August through the following Saturday. Each qualifying article of clothing or footwear selling for $100 or less is exempt from sales tax, regardless of how many items are purchased at the same time. For example, two $60 sweaters purchased at the same time are both exempt even though the total of the purchase is greater than $100.Additionally, the first $40 of a backpack or bookbag purchase is also tax-free. Accessory items, except for backpacks, are not included. Unlike previous tax-free periods, businesses selling other items not eligible for inclusion in the tax-free week can participate in Shop Maryland. Under regulations dubbed Sellers Privilege, other merchandise besides apparel and backpacks can be sold tax free but with the retailer paying the sales tax. These tax-free events will continue until the legislature decides to revisit the issue. Seller's Privilege Unlike in previous tax-free periods, businesses selling other items not eligible for inclusion in the tax-free week can participate in Shop Maryland. Legislation passed in 2007, dubbed Sellers Privilege, allows other merchandise besides apparel to be sold tax free but with the retailer absorbing the sales tax. A vendor may assume or absorb all or any part of the sales and use tax on a retail sale and pay that tax on behalf of the buyer. The vendor must, however, continue to separately state the tax from the sales price at the time of the sale to the purchaser. If the vendor absorbs all or any part of the tax on the sale, the vendor shall pay the tax with the return that covers the period in which the vendor makes the sale. Shop Maryland Tax Free Shop Maryland Energy ENERGY STAR Sales Records By law, you are required to make your business records available for inspection by an auditor from the Comptroller's Office at any time during business hours. The burden of proof is on you to demonstrate that you collected and paid the sales and use tax correctly. Your records must adequately distinguish taxable sales and purchases from non-taxable sales and purchases. If you do not have adequate records, the Comptroller's Office may compute a liability by projection from available records, by a survey of similar businesses or on any other reasonable basis. You must keep all records pertaining to sales and purchases for four years. You should keep the kinds of general business records that are appropriate for your type of business. These general business records might include a general ledger, subsidiary ledgers, journal entries, bank statements, check stubs, and federal and state income tax returns. An auditor must be able to follow the flow of each transaction and match up all documents pertaining to that transaction. Documents or books of records that are incomplete, missing or illegible are not adequate records. You will also need to keep, where appropriate: Original invoices Resale certificates Bills of lading Sales slips Receipts for purchases Purchase orders Mailing or shipping documentation for out-of-state deliveries Cash register tapes Documentation for exempt sales Reproductions of records made in the regular course of business, as well as computerized records are permissible if you follow certain guidelines. Out-of-State-Deliveries You are not required to collect tax on articles that you have delivered to an address outside the state of Maryland if you have no reason to believe the articles are intended for use in Maryland. Your records should clearly state that an item was delivered out-of-state. Sales to Corporations with Direct Payment Permits A few large corporations have Direct Payment Permits, which authorize them to pay the tax directly to the comptroller. If you make a sale to one of these corporations, you must record the Direct Payment Permit number with your records of the sale. Production Exemptions The Maryland sales and use tax does not apply to sales of machinery and equipment used in production activities, sales of tangible personal property for consumption in production activities, or sales of tangible personal property for resale or incorporation as a material or part of other tangible personal property produced for sale. The Tangible Personal Property Used or Consumed in a Production Activity citations are from COMAR 03.06.01.32-2 and COMAR 03.06.01.24. Exempt activities Tax-exempt production activities include: Assembling, manufacturing, processing, or refining tangible personal property for sale or resale (except for processing food or beverages by a food vendor); Generating electricity for sale or for use in production activity; Establishing or maintaining clean rooms or clean zones required by federal laws pertaining to manufacturing drugs, medical devices, or biologics; Producing, maintaining, and repairing production machinery or equipment; Laundering, maintaining or preparing textiles in providing the taxable service of commercial cleaning or laundering of textiles for a buyer engaged in a business that requires this service on a recurring basis of a commercial cleaning or laundering of the textiles; Providing for the safety of employees, including safety glasses, hard hats and breathing apparatus; or, Providing for quality control. Servicing, maintaining, or repairing tangible personal property other than production machinery or equipment, or providing for the health and comfort of employees are not production activities. Exempt items Tax-exempt items include: any tangible personal property used directly and predominantly in a production activity in any stage of operation on the production activity site - from handling raw materials or components to moving finished product; foundations to support other machinery and equipment or an item required to conform to air or water pollution laws and normally considered part of real property; safety equipment used in production activity; quality control machinery and equipment used in a production activity site; equipment and supplies used to remove finished goods on a production activity site; machinery used to produce bituminous concrete; and certain specified equipment used in aluminum production. "Direct" and "predominant" use Tangible personal property is considered to be used "directly" when the use of the property is integral and essential to the production activity; the use occurs where the production activity is carried on and occurs during the production activity. The property is considered to be used "predominantly" when the property is used directly in production activities more than 50 percent of the time. Lease payments Lease payments of production activity equipment also qualify for the exemption. If machinery or equipment is used both in a production activity and administrative, managerial, sales or any other non-operational activity, the exemption applies if it is used at least 50 percent of the time in a production activity. Food preparation by restaurants and food retailers Generally, food processed for sale by grocery stores, bakeries and other food retailers does not qualify for exemption. However, there is a specific exemption for the sale of equipment to be used by a retail food vendor to manufacture or process bread or bakery goods for resale. To qualify for the exemption, the vendor must operate a substantial grocery or market business (as defined in Section 11-206(a) of the Tax-General Article) at the same location where the food is sold. The taxable price of each piece of exempt equipment must be at least $2,000. Utilities and fuel Sales of utilities and fuel qualify for exemption under the same terms as other consumables. However, the use of these items in operating administrative, commercial and storage facilities and in providing plant heating and air conditioning is not exempt. When utilities are sold through a single meter for both taxable and exempt uses, taxability is controlled by majority usage. The taxability of oil and coal is also controlled by majority usage where it is impractical to segregate qualifying and non-qualifying usage. To claim the exemption for utilities and fuel, contact Taxpayer Service to obtain Form ST206 and send the completed form to the vendor. Research and development The sales tax does not apply to purchases of tangible personal property for use or consumption in research and development. Research and development means basic and applied research in the sciences and engineering and the design, development and governmentally mandated pre-market testing of prototypes and processes. Market research, research in the social sciences or psychology, and other nontechnical activities, routine product testing, sales services or technical and nontechnical services are not included. No special forms are required to claim the research and development exemption. If entitlement to exemption is not evident from the documents of sale, the vendor should obtain a certificate from the purchaser stating that the property will qualify. Resale and incorporation exclusions Vendors may not recognize the resale and incorporation exclusions unless you provide them with a resale certificate with a signed statement that the purchases are for resale and including the buyer's name, address and Maryland sales and use tax registration number. For more information on the use of resale certificates, contact Taxpayer Service and request Business Tax Tip #4, If you Make Purchases for Resale. Printing industry The sales tax does not apply to the sale of photographic materials used to produce an item (such as a photographic plate) used in composing, printing or producing another item used in printing. Sales of artwork, electrodes, electrotypes, composition, litho-graphic plates or negatives, mats, photo engravings, stereotypes or typographies for direct use by a person engaged in printing tangible personal property for sale are also exempt. A person selling the items, other than those that are photographic in nature, must pay the tax on all materials used to produce them. A printer who produces these items for self use also must pay tax on all materials. Claim procedure No special forms are needed to claim the machinery and consumable exemptions, other than Form ST206 for utilities and fuel. If a vendor requires documentation to support a claim for the machinery exemption, a signed form certifying use in production activities may be provided. The consumables exclusion may be supported by a statement in the form of a resale certificate stating that the property will qualify. Sales to Exempt Nonprofit Organizations Certain qualified nonprofit organizations are exempt from paying tax on the purchase of items which will be used in carrying out the business of the organization. The state of Maryland issues exemption certificates to properly qualified organizations. You should record the eight-digit number from this certificate on your copy of the receipt or sales slip. If you are presented with an exemption certificate, you may use our online service to verify its validity. Sales of Materials Used in Production Activities Materials that will be incorporated in property to be produced for sale are not subject to tax. You should keep a resale certificate, signed by the buyer and bearing the buyer's Maryland registration number, on file to document the tax-free sales of exempt materials. If you are presented with a resale certificate, you may use our online services to verify its validity. Guidelines for Reproduced or Computerized Sales Records Reproductions of records made in the regular course of business, as well as computerized records, are permissible if you follow the guidelines outlined below. Microfilm and Microfiche You must offer suitable facilities for viewing microfilm and microfiche records. You must also provide any copies which may be required for tax verification purposes. Computerized Tax Accounting Produce visible records necessary to verify tax liabilities. Permit a transaction to be traced back to the original source or forward to the totals. Make available a description of the system, including flow charts and procedures. Have controls to insure accuracy. Sales to Foreign Diplomats The U.S. Department of State issues a white plastic tax exemption card to qualified diplomats. You must record the tax-exempt number from the back of the card onto the sales slip. Please be aware that the certificates may not be valid for all purposes. Blue stripes Cards with BLUE stripes entitle the holder to an exemption from the tax on all purchases. Green stripes Cards with GREEN stripes entitle the holder to an exemption from the tax on all purchases except the tax on transient accommodations. Red stripes Cards with RED stripes entitle the holder to an exemption from the tax on purchases of taxable items, which exceed the $50, $100 or $200 levels printed on the reverse side of the cards. Online verification You may use our online service to verify the validity of a diplomatic tax exemption card. Resale Certificates A resale certificate is a written statement that you provide stating that the merchandise or taxable service you buy will be resold in a taxable sale or that it will be incorporated into tangible personal property or used in a service that will be taxed when it is sold. Although there is no specific form for a resale certificate, it must include: a signed statement that the purchase is intended for resale, the purchaser's name and address; and, the purchaser's Maryland sales and use tax registration number. Note: Your sales and use tax registration number is an eight-digit number that has been assigned to your business. You'll find your registration number on each sales and use tax return we send you and on your sales and use tax license. If you frequently deal with the same vendor, you may provide that vendor with a blanket resale certificate stating that all purchases are for resale. However it is important to note that your vendor retains the right to ask for a resale certificate for each transaction. If the vendor agrees to receive your blanket resale certificate then all you have to do is give the supplier your sales and use tax registration number. Record Keeping Vendors must clearly document the reason for all tax-exempt sales and should keep resale certificates on file as part of your business records. You must be able to match your sales records with the appropriate resale certificates for audit purposes. You can be held liable for uncollected taxes if you accept resale certificates for sales that you know or should know are not for resale. Purchases under $200 Resale certificates may not be used to make tax-free purchases for resale if the purchase is less than $200 and payment is by cash, check or credit card unless the seller delivers the goods directly to the buyer's retail place of business. However, you may present a resale certificate to make a tax-free purchase of goods for less than $200 if you are purchasing goods: (1) on credit by the seller; (2) which would be exempt even if not sold for resale; or (3) which are alcoholic beverages regulated by Article 2B of the Annotated Code of Maryland. View a Sample Blanket Resale Certificate. Reports and Statistics Regarding Sales and Use Tax The following report(s) are part of a collection of monthly revenue reports published by the Comptroller's Office. For a full listing of monthly and annual reports, see Spotlight on Maryland Money. Sales and Use Tax Monthly Comparative Revenue Statement: Comparative statement of sales and use tax receipts. Sales and Use Tax Facts The Sales and Use Tax Facts are developed by the Comptroller's Office each year to inform taxpayers of any new legislation affecting sales and use tax and/or new procedures on how it is collected, remitted etc. Sales and Use Tax Facts 2022-2023 Sales and Use Tax Facts 2021-2022 Sales and Use Tax Facts 2020-2021 Sales and Use Tax Facts 2019-2020 Sales and Use Tax Facts 2018-2019 Sales and Use Tax Facts 2017-2018 Sales and Use Tax Facts 2016-2017 Sales and Use Tax Facts 2015-2016 Sales and Use Tax Facts 2014-2015 Sales and Use Tax Facts 2013-2014 Sales and Use Tax Facts 2012-2013 Sales and Use Tax Facts 2011-2012 Sales and Use Tax Facts 2010-2011 Sales and Use Tax Facts 2009-2010 Sales and Use Tax Facts 2008-2009 Sales and Use Tax Facts 2007-2008