The following links are online versions of our traditional tax tip brochures for businesses. The brochures offer helpful tips for opening a new business, preparing a sales and use tax return, learning about tax exemptions for production activities and other important topics for business taxpayers.

General Tax Information

Tip 64 - A Guide to Business Licenses

Tip 13 - Opening a New Business in Maryland?

Tip 30 - A Brief Look at Maryland Taxes

Tip 43 - The Office of the Comptroller of Maryland

Sales and Use Tax

Tip 22 - Your Maryland Sales and Use Tax Packet

Tip 1 - Preparing Your Sales and Use Tax Return

Tip 3 - Sales and Use Tax on Out-of-State Purchases

Tip 4 - If You Make Purchases for Resale

Tip 5 - How are Sales of Food Taxed in Maryland?

Tip 6 - Retail Sales Involving Exemption Certificates

Tip 7 - Are Repairs to Personal Property Taxable?

Tip 8 - Computing Maryland's Sales and Use Tax

Tip 9 - Sales and Use Tax Exemptions for Production Activities

Tip 11 - Sales and Use Tax Exemptions for Agriculture

Tip 14 - Flea Market Sales are Subject to Tax

Tip 12 - Fabrication Labor is Subject to Tax

Tip 2 - What Sales Records Do I Need to Keep?

Admissions and Amusement Taxes

Tip 21 - Filling Out the Admissions and Amusement Tax Return

Tip 20 - Computing Admissions and Amusement Taxes

Tip 24 - Admissions and Amusement Tax at Recreational Facilities

Tip 33 - Admissions and Amusement Tax on Political Fund-raisers

Other Business Taxes and Filings

Tip 16 - Maryland's Tire Recycling Fee and You

Tip 17 - How to Prepare Your Maryland Tire Fee Report

Tip 18 - Real Property Contractors and Maryland Taxes

Tip 19 - Reporting Unclaimed Property

Tax Payments

Tip 15 - Direct Debit, Business Taxes and You

Delinquent Taxes

Tip 10 - Delinquent Tax Collections and You

Tip 58 - Offer in Compromise Tax Liability Resolution Program

Tip 34 - Comptroller's Office Hearing Procedures

Enforcement

Tip 23 - What You Need to Know about the International Fuel Tax Agreement

Tip 25 - Direct Shipments of Alcoholic Beverages to Consumers are Illegal

Tip 40 - What You Need to Know about Fuel Inspections

Tip 41 - What You Need Know about Retail Inspections

Tip 37-Protecting Alcohol, Tobacco and Motor Fuel Consumers