Home Individual Taxes 2010 Sales and Use Tax Forms 2010 Sales and Use Tax Forms ST-118A Consumer Use Tax Return For Out-of-State Purchases Form used by consumers to report and pay the use tax on taxable tangible goods that were purchased tax-free out of state and are used in Maryland and subject to Maryland's 6 percent sales and use tax. ST-205 Sales and Use Tax Refund Application Form used by consumers to request a refund of Maryland sales and use tax that has been improperly paid to a merchant, or collected and subsequently refunded to the merchant.