Home Individual Taxes 2019 Sales and Use Tax Forms 2019 Sales and Use Tax Forms Number Title Description ST118A-B 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 / alcoholic beverages that were purchased tax free out of state and are used in Maryland. Tangible goods are subject to Maryland's 6% use tax. Alcoholic beverages are subject Maryland's 9% alcoholic beverage tax.