Contact Information for Sales and Use Tax

Email Security Warning!

When sending an email to the Comptroller of Maryland, do not include information such as your full social security number (use only the last 4 digits), bank account numbers, routing numbers, or any other sensitive information.

If you wish to send sensitive information, email a description of the issue (without the sensitive data), and let us know you have confidential information to send. We will reply back via an encrypted email account, which will have "#secure#" in the email subject. In reply to the secured email, you may then provide the additional detail, including the sensitive information.

E-mail

You can e-mail your sales and use tax questions to us at sut@marylandtaxes.gov Please include your business name, address and your nine-digit federal employer identification number (FEIN) or eight-digit Maryland central registration number in your e-mail message. This will help us generate a quick response to your inquiry.

Telephone Assistance

Call 410-260-7980 or toll-free 1-800-638-2937 from elsewhere in Maryland. Telephone assistance is available Monday through Friday, 8:30 a.m. - 4:30 p.m. EDT

Mailing Address

Revenue Administration Division
Taxpayer Service Division
110 Carroll Street
Annapolis, MD 21411-0001

E-mail

You can 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, or for business tax questions the Maryland Central Registration number (CR) or Federal Identification number (FEIN) in your e-mail message. This will help us generate a quick response to your inquiry.  From February 1 - April 15, we experience extremely high email volumes.  You can expect a response within 2-3 business days.

E-mail your request for tax forms to taxforms@marylandtaxes.gov

Telephone Assistance

Assistance with Tax Questions

Call 1-800-MD TAXES or 410-260-7980 from Central Maryland. Telephone assistance is available 8:30 a.m. - 4:30 p.m., Monday through Friday. Phone agents are available to assist you with tax questions, business and personal account information.

Refund Status

If you're calling about your Refund Status, you may use our automated line at 410-260-7701 or 1-800-218-8160. Note that refund status is updated once daily at approximately 10:30 a.m.

Mailing Address

Please include your name, address, the last four digits of your Social Security number, CR or FEIN number and a daytime phone number in any correspondence that you send to us.

Mail your correspondence to:

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

Note: After you send your original correspondence, please do not submit any W-2s, 1099 forms or any other documentation to us unless we specifically request you to do so.

Comptroller of Maryland's Ombudsman's Office

Building upon the agency's commitment to stellar customer service, the agency has created a new unit dedicated to providing taxpayers with a high-level contact for tax issues that haven't been resolved adequately. The Ombudsman's Office, led by Dana Frank Buker, is dedicated to helping taxpayers navigate government channels and come to a swift resolution of their problems.

Ombudsman

If you have a problem with the Comptroller's Office that you are unable to resolve through routine channels, the Comptroller's ombudsman may be able to help.

The ombudsman can:

  • Respond to your inquiries about unresolved tax matters including mistakes made, undue delays, poor or misleading information or staff behavior;
  • Ensure that the appropriate staff person reviews your complaints;
  • Provide you with a written response about the Department's decision, if needed;
  • Inform you of what action, if any, you should take to resolve the issue, and
  • Assist you in understanding your rights and responsibilities under the Maryland Tax Statute.

The ombudsman cannot:

  • Review complaints relating to tax policy or legislation
  • Review matter that are before the courts
  • Automatically stop legal action being taken by the Comptroller's Office to collect a liability
  • Review complaints that other statutory bodies would deal with

Contact Information

Comptroller's Ombudsman: Dana Frank Buker
Telephone number: 410-260-4020
E-mail: ombudsman@marylandtaxes.gov
Address: 80 Calvert Street, PO Box 466, Annapolis, MD 21404-0466

Contact the Comptroller of Maryland

Brooke Lierman, Comptroller

The Comptroller's email account was changed on July 31, 2013.  Please update your contacts.


E-mail Contact: mdcomptroller@marylandtaxes.gov

Mailing Address:
Comptroller of Maryland
80 Calvert Street
P.O. Box 466
Annapolis, MD 21404-0466

Contact Us by Phone

For any tax type not covered below, please call us at 410-260-7980, or 1-800-638-2937 outside of Central Maryland.

Topic Phone Number Toll-Free Number
Bulk Sales (on sale of business) 410-767-1941 from the Baltimore area 1-800-492-1751 from elsewhere in Maryland
Business Licenses 410-260-6240 from Central Maryland 1-866-239-9359 from elsewhere in Maryland
Estate Tax 410-260-7850 from Central Maryland 1-800-MD TAXES(1-800-638-2937)  from elsewhere
Income Tax Refund Status 410-260-7701 from Central Maryland 1-800-218-8160 from elsewhere in Maryland
Motor Fuel Tax 410-260-7215 from Central Maryland 1-888-784-0142 from elsewhere in Maryland
Tax Clearance Certificate 410-260-7813 from Central Maryland  
Tax Fraud/Non-Compliance-Individual Taxes 410-767-1322  
Tax Practitioner Hotline (for Tax Professionals) 410-260-7424  
Unclaimed Property 410-767-1700 from the Baltimore area 1-800-782-7383 from elsewhere

Contact Us by Email

Email Security Warning!

When sending an email to the Comptroller of Maryland, do not include information such as your full social security number (use only the last 4 digits), bank account numbers, routing numbers, or any other sensitive information.

If you wish to send sensitive information, email a description of the issue (without the sensitive data), and let us know you have confidential information to send. We will reply back via an encrypted email account, which will have "#secure#" in the email subject. In reply to the secured email, you may then provide the additional detail, including the sensitive information.

General Information
taxhelp@marylandtaxes.gov
A service which provides assistance and general information regarding Maryland tax returns, notices and other agency matters.
Comptroller Brooke Lierman
Brooke@marylandtaxes.gov
Have a question or comment for State Comptroller Brooke Lierman?
Comptroller Executive Staff
Comptroller@marylandtaxes.gov
Need to contact Comptroller Lierman’s team?
Alcohol Tax
att@mdatc.gov
For manufacturers, transporters, and wholesale distributors of alcoholic beverages into, within and out of Maryland.
Bureau of Revenue Estimates
bre@marylandtaxes.gov
Provides staff support to the Board of Revenue Estimates, which is responsible for estimating state revenues. Maintains detailed data and forecasts on state revenues and the state economy.
Tax Investigation Unit
cdcprograms@marylandtaxes.gov
To report suspected tax fraud/non-compliance concerning individual taxes.
Central Payroll Bureau
cpb@marylandtaxes.gov
Responsible for issuing paychecks to all state employees, except those in the Mass Transit Administration. Handles deductions, payroll taxes, W-2 forms, and other payroll reports for state government.
Compliance Division
compliance@marylandtaxes.gov
The division's primary functions are auditing and collecting various business and personal income taxes. Operating sections include Administration, Auditing, Collections, and Hearings and Appeals.
Electronic Filing Program
efil@marylandtaxes.gov
For online filers, tax preparers, and software developers with questions or comments about Maryland's electronic filing program for personal and corporate income tax returns.
Estate Tax
estatetaxhelp@marylandtaxes.gov
For help or questions with filing of form MET1 and other Maryland Estate tax forms
Feedback
feedback@marylandtaxes.gov
Let us know how the Comptroller's Office can better meet your needs through the services we offer and how we can make this site more useful to you.
General Accounting Division
gad@marylandtaxes.gov
Maintains the state's accounting records and accounts for all state funds received and disbursed. Countersigns and distributes all State Treasury checks.
Motor Fuel Tax
MFTLicenses@marylandtaxes.gov
For motor fuel dealers and diesel fuel sellers and users, commercial motor carriers, and International Fuel Tax Agreement (IFTA) members.
Sales and Use Tax
sut@marylandtaxes.gov
For business and individual taxpayers with questions about the state sales and use tax.
Corporate Information Reporting
cdcombinedreporting@marylandtaxes.gov
For business taxpayers with questions about corporate information reporting.
State License Bureau
slb@marylandtaxes.gov
Responsible for enforcing local revenue laws which require business licenses.
Tax Information for Tax Professionals
taxprohelp@marylandtaxes.gov
For tax professionals with questions about income tax law and client accounts.
Tax Forms
taxforms@marylandtaxes.gov
For requesting tax forms and instructions.
Tobacco Tax
att@mdatc.gov
For manufacturers, transporters, and wholesale distributors of tobacco products into, within and out of Maryland.
Unclaimed Property
unclaim@marylandtaxes.gov
Financial assets, such as bank accounts, insurance benefits and wages that remain unclaimed for three years must be reported to the Maryland State Comptroller's Office. The comptroller serves as custodian of these unclaimed funds and maintains a database to help locate the legal owners.

If you are unsure of the appropriate e-mail address to use, please e-mail the General Information account.

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.

At Comptroller of Maryland branch offices, the following services are provided with no scheduled appointment:

  • We provide blank Maryland state tax forms and/or tax booklets.
  • We answer general tax questions.
  • We accept completed Maryland tax returns and/or requested documents.
  • We provide additional IFTA decals to carriers in good standing and new carriers whose applications have been approved.
  • We provide certified copies of previously filed Maryland tax returns for individuals with identification.

All other services require an appointment. To make an appointment:

  • Please click on one of the branch offices below to schedule your appointment.
  • Please arrive in the branch office five minutes before your scheduled appointment.
  • Please have photo identification with you.

To make a virtual appointment with the Comptroller of Maryland agency, taxpayers will need:

  • Internet access, Microsoft Teams software, and a camera on your computer or cell phone.
  • An email address for receiving your link to your virtual meeting.
  • Please join meeting five minutes before your scheduled virtual appointment time.
  • After your appointment, that link to the completed appointment expires, but you can schedule another appointment if needed.
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
410-260-7980
800-638-2937
  • Anne Arundel
  • Queen Anne's
Annapolis Compliance
Schedule In-Person Office Visit
60 West Street
Suite 102
Annapolis, MD 21401
410-260-7980
800-638-2937
  • All Counties
Baltimore Taxpayer Service
Schedule In-Person Office Visit
7 St. Paul Street
Baltimore, MD 21202
410-260-7980
800-638-2937
  • Baltimore City
Baltimore - Compliance Division
State Office Bldg.
301 W Preston Street
Baltimore, MD 21201-2384

Please note that the Baltimore Compliance Division
DOES NOT provide MVA certification in order to
obtain a driver’s license or ID,
assist with current year Individual Income Tax preparation,
or supply IFTA decals/stickers.

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
410-260-7980
800-638-2937
Cumberland
Schedule In-Person Office Visit
Allegany Museum
3 Pershing Street
Suite 101
Cumberland, MD 21502-2302
410-260-7980
800-638-2937
  • Allegany
  • Garrett
Elkton
Schedule In-Person Office Visit
Upper Chesapeake Corporate Center
103 Chesapeake Blvd
Suite D
Elkton, MD 21921-6313
410-260-7980
800-638-2937
  • Cecil
  • Harford
  • Kent
Frederick
Schedule In-Person Office Visit
Courthouse/Multiservice Center
100 W. Patrick St.
Room 2603
Frederick, MD 21701-5646
410-260-7980
800-638-2937
  • Carroll
  • Frederick
Greenbelt
Schedule In-Person Office Visit
6401 Golden Triangle Drive
Suite 100
Greenbelt, MD 20770
410-260-7980
800-638-2937
  • Prince George's
Hagerstown
Schedule In-Person Office Visit
Crystal Building
1850 Dual Hwy.
Suite 201
Hagerstown, MD 21740-6686
410-260-7980
800-638-2937
  • Washington
Salisbury
Schedule In-Person Office Visit
Sea Gull Square
1306 South Salisbury Blvd.
Suite 182
Salisbury, MD 21801
410-260-7980
800-638-2937
  • Caroline
  • Dorchester
  • Somerset
  • Talbot
  • Wicomico
  • Worcester
Towson
Schedule In-Person Office Visit
Hampton Plaza
300 E. Joppa Road
Plaza Level 1A
Towson, MD 21286
410-260-7980
800-638-2937
  • Baltimore County
Waldorf
Schedule In-Person Office Visit
1036 Saint Nicholas Drive
Suite 202
Waldorf, MD 20603
410-260-7980
800-638-2937
  • Calvert
  • Charles
  • St. Mary's
Wheaton
Schedule In-Person Office Visit
Westfield Wheaton
South Building
11002 Veirs Mill Rd
Suite 408
Wheaton, MD 20902
410-260-7980
800-638-2937
  • Howard
  • Montgomery

Maryland Relay is a public service provided by the Maryland Department of Budget and Management/Telecommunications Access of Maryland, which enables standard telephone users to communicate with deaf, hard - of - hearing, deaf/blind or speech - disabled people who use a TTY. For more information you can visit their web site, https://doit.maryland.gov/mdrelay/ or call the following numbers.

Access Numbers

  1. 7-1-1 (in Maryland)
  2. 1-800-735-2258 (Anywhere)
  3. 410-260-7157 or 410-767-1967 (Baltimore Metro TTY)
  4. 301-949-6032 (Wheaton TTY)
  5. 1-888-VCO-WORD =1-888-826-9673 (for VCO)
  6. 1-877-735-5151 (for ASCII)
  7. 1-800-785-5630 (MD Speech-to-Speech Relay)
  8. 1-900-386-3323 (900 call via MD Relay)
Link coming soon