Filing Your Sales and Use Tax Return

File electronically for free

You can electronically file your sales and use tax return for free on the Internet using bFile application. Direct debit payments can be scheduled up to the due date and you get a confirmation your return has been received. bFile meets the requirements for taxpayers who must file using immediately available funds.

File paper return

If you file your sales and use tax return by paper, use the form we send you - not a photocopy or a computer-generated report. The scan line on the original form contains data we need to process your return. To obtain forms, call 410-767-1300 from central Maryland or 1-800-492-1751 from elsewhere in Maryland, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT.

Consolidated returns

If you have more than one business location and are receiving separate returns, you can save time and money by filing a single consolidated return. To establish a consolidated account, please call 410-767-1300 from central Maryland or 1-800-492-1751 from elsewhere in Maryland, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT.

No tax due

If you have no taxable sales to report and owe no tax, you should file using our telefile service at 410-260-7225.

Timely discount

If you file your sales tax return and pay on a timely basis, you are allowed to keep a portion of the sales tax as a discount. See Timely Discount.

Late returns

If you are filing a late return, you must enter penalty and interest charges on line 11, using the instructions provided with your return. The filing period and due date are printed on the right side of each return. If you do not file on time, you will receive a notice of delinquency. However, returns filed and paid on time may take a discount on line 5.

Mailing instructions

Please include your account number in all your correspondence about your sales and use tax account and on checks you remit.

Send your sales and use tax returns and payments to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 17405
Baltimore, Maryland 21297-1405

Correspondence and questions should be sent to the following address:

Comptroller of Maryland
Revenue Administration Division
301 West Preston Street, Room 408
Baltimore, Maryland 21201