How to Register: The online Combined Registration Application (CRA) makes it easy to apply for many of the business tax accounts that you need, including a sales and use tax license. You can also download the application and mail it.
Registration Cost: No fee.
Filing Requirements: You can electronically file your sales and use tax return for free on the Internet using bFile application or if you choose to file your sales and use tax returns by paper, use the forms sent to you by Maryland – not a photocopy or a computer-generated report. If you have no taxable sales to report and owe no tax, you should file using the state’s TeleFile service at 410-260-7225.
Due Date: Returns and payments are due on 20th of the month following the end of period.
Where to File: bFile Maryland
What Will You Need: Documents used for filing must be provided directly from the State of Maryland as the scan line on the original form contains data the state needs to process your return.
Renewal: Not required.
Additional Information: Maryland Sales Tax Rules and Regulations