2012 Business Sales and Use Tax Forms and Instructions

Business Sales and Use Tax Forms

Number Title Description
COT-CD 132 Real Property Contractor 1 Percent Sales and Use Tax Exemption Certificate A certificate that a contractor furnishes to a vendor for purchases of materials incorporated into real property for contracts entered into prior to January 3, 2008. Since the contracts were entered into prior to that date, the vendor can elect to charge the buyer a 5 percent sales tax rate but is not obligated to. If the seller charges 6 percent, then the buyer can file a refund claim with the Comptroller of Maryland for the 1 percent difference.
RAD097 Sales and Use License Application for Out-of- State Vendors Form used to apply for registration of out-of-state businesses to collect Maryland sales and use tax.
ST205 Sales and Use Tax Refund Application Form used by consumers to request a refund of Maryland sales and use tax that has been improperly paid to a merchant, or collected and subsequently refunded to the merchant.
ST212 Purchases for Resale Refund by Fax For expedited refunds of sales and use taxes paid by licensed Maryland retailers who remit Maryland taxes or retailers licensed and remitting taxes in other states who make no sales in Maryland.
ST206 Exemption Certification for Utilities or Fuel Used in Production Activities Form used to claim a Maryland sales and use tax exemption for utility or fuel used in production activities.
Farmers Market Permit Application Application for a Farmers Market Permit Form used by retail licensees to apply for a Farmers Market Permit.
SUT202FR Sales and Use Tax Final Return Form Form used by business owners who have sold or discontinued their business. To be mailed with the final Sales and Use Tax return. Mail separately if filed electronically.