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 don't have to write another check to pay your taxes, if you don't want to. With the State of Maryland direct debit program you don't have to worry about late penalties and interest charges or mailing off a check for your tax payment.

When you sign the direct debit authorization document you agree to have a predetermined amount deducted from your checking account on approximately the same day each month. If making smaller, more frequent payments is convenient for you, direct debit payments can be arranged to occur on the 1st, 10th and 21st day of each month or any combination of these days.

The debits stop automatically after all taxes, penalties and interest have been paid. The money will be transferred to the State of Maryland with no additional service charge. We can even arrange for separate debits for each type of eligible tax. Direct Debit can be used to pay sales and use, admissions and amusement, and withholding taxes as well as the tire-recycling fee.

You will receive a regular statement of account that shows the direct debit payment along with any other account activity for each tax for which you are making debit 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 IND 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 502D.

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
PAYMENTS BY TELEPHONE - TOLL FREE 1-800-2PAY-TAX (1-800-272-9829)
Vendor Name Convenience Fee Tax Types Supported Credit Cards Accepted
Official Payments 2.49% All Visa, MasterCard, Discover, American Express
You may also be asked to provide the following information:
  • 13-digit notice number from your tax bill
  • Social Security number or Federal EIC
  • Address with Zip Code
  • Email Address
  • Phone number
  • If you are calling Official Payments to pay by credit card, please use Jurisdiction Code 3000
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

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) from elsewhere, or in person at any of the 12 locations listed below. Assistance is available 8:30 a.m. - 4:30 p.m., Monday through Friday. Learn more about our free tax preparation services.

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

Payments requiring immediately available funds must be made by certified check, cashier's check or money order.

Walk-in Tax Service Location Phone Number Counties Served
Annapolis
Get Directions
60 West Street
Suite 102
Annapolis, MD 21401
410-260-7060
  • Anne Arundel
  • Queen Anne's
Baltimore
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State Office Bldg.
301 W Preston Street
Room 206
Baltimore, MD 21201-2384
410-767-1994
  • Baltimore City
Cumberland
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Allegany Museum
3 Pershing Street
Suite 101
Cumberland, MD 21502-2302
301-722-5741
  • Allegany
  • Garrett
Elkton
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Upper Chesapeake Corporate Center
103 Chesapeake Blvd
Suite D
Elkton, MD 21921-6313
410-996-0465
  • Cecil
  • Harford
  • Kent
Frederick
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Courthouse/Multiservice Center
100 W. Patrick St.
Room 2603
Frederick, MD 21701-5646
301-600-1982
  • Carroll
  • Frederick
Greenbelt
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6401 Golden Triangle Drive
Suite 100
Greenbelt, MD 20770
301-486-7540
  • Prince George's
Hagerstown
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Crystal Building
1850 Dual Hwy.
Suite 201
Hagerstown, MD 21740-6686
301-791-7108
  • Washington
Salisbury
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Sea Gull Square
1306 South Salisbury Blvd.
Suite 182
Salisbury, MD 21801
410-546-8100
  • Caroline
  • Dorchester
  • Somerset
  • Talbot
  • Wicomico
  • Worcester
Towson
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Hampton Plaza
300 E. Joppa Road
Plaza Level 1A
Towson, MD 21286
410-296-3982
  • Baltimore County
Upper Marlboro
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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
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1036 Saint Nicholas Drive
Suite 202
Waldorf, MD 20603
301-645-7818
  • Calvert
  • Charles
  • St. Mary's
Wheaton
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Westfield Wheaton
South Building
11002 Veirs Mill Rd
Suite 408
Wheaton, MD 20902
301-942-5400
  • Howard
  • Montgomery