Sales and Use Tax Filing Information

Here are some of the most important changes and benefits affecting the approximately 3.5 million taxpayers working on their Maryland income tax returns.

Sales and Use Tax Forms

We are no longer automatically sending you a paper coupon booklet for Sales and Use Tax returns.  You can file your Sales and Use tax returns through the Maryland Tax Connect Portal.  If you would like to continue receiving paper coupons you can request them by e-mailing or you can mail your request to Comptroller of Maryland Revenue Administration Division P.O. Box 1829 Annapolis, MD, 21404.

Methods of Filing Maryland Tax Returns

File Yourself!

There are several ways you can file your personal or business income tax returns on paper or electronically. Please review the links at the bottom of the page, and choose the filing method that best fits your needs.

...Or You Can Use Independent Computer Software Products

You can file both your Maryland and federal tax returns online using approved software on your personal computer. To use this method, you'll need to know the correct county abbreviation for the Maryland county in which you live. You may need to enter the correct subdivision code for the city in Maryland in which you live.

...Or You Can Use a Professional Tax Preparer

You can choose among a host of professional tax preparers in Maryland who can file your return electronically for you. While we cannot endorse any specific professional, we offer a list of e-file providers for individuals and businesses for your convenience.

IRS Electronic Free File for Federal Returns

You may qualify to electronically file your federal return for free by using IRS Free File Some of the companies participating in the IRS Free File service will file your Maryland return electronically for free as well. No matter what company you select, you can always return to file your Maryland tax return for free online, using iFile or the Maryland Tax Connect Portal. Keep in mind that your Maryland return begins with your federal adjusted gross income, so you must prepare your federal return first before you can prepare your Maryland return.

Use tax payments are due on the 20th of the month following a three-month period during which the purchase was made. If the due date falls on a Saturday, Sunday, or legal holiday, then the use tax return would be due on the next business day.

Credit for Sales Taxes Paid to Other States

Maryland grants a credit for sales tax paid to another state, up to the amount of Maryland's 6 percent sales and use tax liability on goods and the 9% sales and use tax liability on alcoholic beverages. For example, if you paid a 4 percent sales tax to another state, you would be liable only for the difference of 2 percent for Maryland tax purposes.

To claim the credit for taxes paid, complete the Consumer Use Tax Return, enter the credit amount on line 4 of both coupons A and B and mail the return to:

Revenue Administration Division
110 Carroll Street
Annapolis, MD  21411