Out-of-State Purchases

If your average tax liability for out-of-state purchases is more than $100 per month, you are required to report and remit the tax every month. If your tax liability is less than $100 per month, you may file on a quarterly basis.

If you have a sales tax license, you should report out-of-state purchases on line 8 for sales and use tax and line 9 for alcoholic beverage tax of your sales and use tax return. If you are not licensed, you may download a use tax return to report taxes due on out-of-state purchases. If you make out-of-state purchases regularly, contact us and we will put you on our mailing list to receive reporting forms routinely.

The Comptroller's Office regularly audits sales and use tax licensees as well as service, construction and professional businesses to recover taxes on out-of-state purchases. The Comptroller's Office also collects the tax directly from individuals on more expensive items.

Our nexus unit is responsible for discovering unlicensed sellers doing business in the state. If you are concerned about an out-of-state vendor who is actively engaged in business in Maryland and does not collect the sales and use tax where applicable, you may contact the nexus unit at 410-767-1582.

Out-Of-State Purchases Information

Frequently Asked Questions