Home Individual Taxes 2022 Sales and Use Tax Forms 2022 Sales and Use Tax Forms Number Title Description 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.