2022 Sales and Use Tax Forms and Instructions

Sales and Use Tax Forms

Number	Title	Description
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.
ST118	Consumer Use Tax Return For Out-Of-State Purchases including alcoholic beverages	Form used by consumers to report and pay the use tax on taxable tangible goods and alcoholic beverages that were purchased tax free out of state and are used in Maryland and subject to Maryland's 6% sales and use tax and Maryland's 9% alcoholic beverage 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.