Sales & Use Tax Payment Instructions

You can download the use tax return to report and pay the tax or file for credit if you paid sales tax in another state. Based on the date of your purchase, you must file the return by the applicable quarterly due date.

The use tax form and the required payment should be mailed to:

Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411

Payment Methods and Information

Below you will find links for methods to pay your Maryland tax liability. If you are unable to pay the full amount due, you should still file a return and consider making payment arrangements. We will process your return and then send you an income tax notice for the remaining balance due for nonpayment of taxes. See the Tax Compliance section for details regarding collections, payment arrangements, income tax notices, non-payment and missed or late payments.

You can pay your current Maryland tax amount due by direct debit at the time of filing, if you file online using iFile, bFile or another electronic filing method such as using approved computer software, a tax professional, or IRS Free File. In order to comply with new banking rules, we can only process direct debit payments from bank accounts within the United States.

If you file electronically by the April 15th deadline, and choose to pay electronically you have until April 30th to make the electronic payment (by direct debit or credit card). If you file electronically and pay by check or money order, your payment is due by April 15th. (Personal income tax returns are due by April 15th). If you are filing as fiscal year taxpayer, your return is due on the 15th day of the fourth month following the close of the fiscal year. If any due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day.)

If you have already filed and owe additional tax, you can pay the delinquent amount by direct debit using Individual Bill Pay or Business Bill Pay.

Already on a Payment Plan? Want Automated Payments? You don't have to write another check to pay your individual tax payment agreement, if you don't want to. With the State of Maryland recurring direct debit program, you don't have to worry about mailing a check for your individual tax payment plan. See Set Up a Recurring Payment Plan for more information.

Online Bill Pay is an easy, convenient and secure way to pay your Maryland tax liabilities online for free. This system may be used to make bill payments on business taxes using electronic funds withdrawal (direct debit) from a U.S. bank or financial institution. Foreign facilities will not be accepted. You must become a registered user to access this free online service. To register, click on the appropriate link listed below and follow the instructions.

Businesses can also pay their tax liabilities for the following tax types: Maryland Sales and Use, Withholding, Pass-Through Entity, Corporation, S Corporation, Limited Liability Company, Fiduciary, Tire Recycling Fee and the Bay Restoration Fee.

Bill Pay Business Online Payment

Individuals can pay their Maryland taxes with a credit card. This service applies to taxes owed for the current year or any back year (if you have a bill). If you file your return electronically by April 15, you have until April 30 to make the credit card payment. You can make your individual tax payment online or by telephone through one of the providers listed below.

Electronic Filers

Electronic filers do not need to submit Form PV if you choose to pay by credit card. See more information on electronic filing and paper forms that may need to accompany it.

Estimated Taxes

If you choose to pay your estimated quarterly income taxes with a credit card, either online or by telephone, then you do not need to file Form PV.

General Payment Information

All companies collect a non-refundable, convenience fee for processing the credit card payment; this fee does not go to the state of Maryland.

Do not include the amount of the convenience fee as part of the tax payment.

ONLINE PAYMENTS
Vendor Name	Convenience Fee	Tax Types Supported	Credit Cards Accepted
NICUSA, Inc.	2.49%	All	Visa, MasterCard, Discover, American Express

You may also be asked to provide the following information:

Notice number or invoice number from your tax bill
Social Security number or Federal EIC
Address with Zip Code
Email Address
Phone number

After your payment is authorized, you will be given a confirmation number that you should keep for your records.

You can pay your Individual Maryland taxes with a personal check or money order if you prefer not to pay electronically, or with a credit card. If you file electronically and pay by check or money order, your payment is due by April 15, however, if you file electronically by the April 15 deadline and choose to pay electronically, you have until April 30 to make the electronic payment (by direct debit or credit card).

You may also drop off your tax forms and payments* at one of our Local Offices.

The return address for a Form 502 or Form 505 filed with payment by check or money order is:

Comptroller of Maryland
Payment Processing
PO Box 8888
Annapolis, MD 21401-8888

Send all other returns, payments and other correspondence regarding your personal or business tax account(s) to:

Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001

MASKS ARE REQUIRED AT ALL BRANCH OFFICE LOCATIONS EFFECTIVE IMMEDIATELY

The Comptroller of Maryland respects and complies to the current jurisdictions, counties and city ordinances as it relates to the health and safety of all. If you are visiting our office in person, to stay compliant with CDC and local requirements; masks must be worn regardless of your vaccination status.

Beginning October 4, 2021, out of an abundance of caution to keep our employees healthy and safe, the Comptroller of Maryland is limiting branch operations to scheduled appointments only. Walk-ins will no longer be accepted at any of our regional offices until further notice. Taxpayers can schedule in-person or virtual appointments easily. Taxpayer assistance is also available via email taxhelp@marylandtaxes.gov or by calling 1-800-MDTAXES. Our agents are standing by to help you.

NOTICE:

All appointments must be scheduled using the online appointment scheduler.
All taxpayers must have Photo Identification.
For a Virtual appointment, taxpayers must have internet access and be able to connect with “Microsoft Teams”.
Virtual appointments can be accessed using the camera on your computer or cell phone.
If a Virtual appointment is selected, the individual will receive a confirmation e-mail and a follow-up e-mail with a “link” to the Virtual meeting; there will also be an e-mail confirmation sent 24 hours prior to the Virtual appointment. Each link can only be used one (1) time.
Please join 5 minutes before your scheduled virtual appointment time.
For an In-Person office visit, please arrive 5 minutes before your scheduled appointment.

For general information and free Maryland income tax assistance call Taxpayer Services at 410-260-7980 from Central Maryland, or 1-800-MD-TAXES (1-800-638-2937). Assistance is available 8:30 a.m. - 4:30 p.m., Monday through Friday.

You can also e-mail your tax questions to us at taxhelp@marylandtaxes.gov

Please include your name, address and the last four digits of your Social Security number in your e-mail message. This will help us generate a quick response to your inquiry. E-mail your request for tax forms to taxforms@marylandtaxes.gov

Taxpayer Services Virtual Appointments Schedule a Virtual On-line Appointment Using your P.C. or Cell Phone		All Counties
Baltimore - Compliance Division Virtual Appointments Schedule a Virtual On-line Appointment Using your P.C. or Cell Phone		All Counties
Tax Service Location	Phone Number	Counties Served
Annapolis Schedule In-Person Office Visit 60 West Street Suite 102 Annapolis, MD 21401	410-260-7060	Anne Arundel Queen Anne's
Baltimore Taxpayer Service Schedule In-Person Office Visit State Office Bldg. 301 W Preston Street Room 206 Baltimore, MD 21201-2384	410-767-1306	Baltimore City
Baltimore - Compliance Division State Office Bldg. 301 W Preston Street Baltimore, MD 21201-2384 Baltimore Business Tax Collections Schedule In-Person Office Visit Room 408 Baltimore Compliance Programs Schedule In-Person Office Visit Baltimore Compliance Programs Room 408 Baltimore Unclaimed Property Schedule In-Person Office Visit Room 310
Cumberland Schedule In-Person Office Visit Allegany Museum 3 Pershing Street Suite 101 Cumberland, MD 21502-2302	301-722-5741	Allegany Garrett
Elkton Schedule In-Person Office Visit Upper Chesapeake Corporate Center 103 Chesapeake Blvd Suite D Elkton, MD 21921-6313	410-996-0465	Cecil Harford Kent
Frederick Schedule In-Person Office Visit Courthouse/Multiservice Center 100 W. Patrick St. Room 2603 Frederick, MD 21701-5646	301-600-1982	Carroll Frederick
Greenbelt Schedule In-Person Office Visit 6401 Golden Triangle Drive Suite 100 Greenbelt, MD 20770	301-486-7540	Prince George's
Hagerstown Schedule In-Person Office Visit Crystal Building 1850 Dual Hwy. Suite 201 Hagerstown, MD 21740-6686	301-791-7108	Washington
Salisbury Schedule In-Person Office Visit Sea Gull Square 1306 South Salisbury Blvd. Suite 182 Salisbury, MD 21801	410-546-8100	Caroline Dorchester Somerset Talbot Wicomico Worcester
Towson Schedule In-Person Office Visit Hampton Plaza 300 E. Joppa Road Plaza Level 1A Towson, MD 21286	410-296-3982	Baltimore County
Upper Marlboro Schedule In-Person Office Visit Prince George's County Courthouse 14735 Main Street Room 083B Upper Marlboro, MD 20772-9978	301-952-2810	Anne Arundel Calvert Prince George's
Waldorf Schedule In-Person Office Visit 1036 Saint Nicholas Drive Suite 202 Waldorf, MD 20603	301-645-7818	Calvert Charles St. Mary's
Wheaton Schedule In-Person Office Visit Westfield Wheaton South Building 11002 Veirs Mill Rd Suite 408 Wheaton, MD 20902	301-942-5400	Howard Montgomery