2023 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.
SUT 202-202F Instructions	Maryland Sales and Use Tax Return - Instructions Only	Please use our free MD Tax Connect Portal to file and pay your Maryland Sales and Use Tax return. If no tax is due for the period, please file a zero return by calling 410-260-7225. If you need paper forms mailed to you, please call 410-260-7951 from Central Maryland, or 1-800-638-2937, outside the Baltimore metropolitan area.
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.
ST118	Consumer Use Tax Return For Out-Of-State Purchases including alcoholic beverages