Maryland Sales Use Tax Form 202 – Fill Out and Use

Line 1

Gross sales Enter the total amount of all your

taxable and non-taxable sales and rentals of

tangible personal property and of your taxable

services. Do not include any tax collected in this

igure.

Line 2

Sales subject to 6% rate

In box 2a Enter the amount of sales that are

subject to tax at the 6% rate

Note If the gross sales on Line 1 include sales

of modular homes or gross receipts from vending

machine sales; or if you are a marina which sells

dyed diesel fuel; or if you are a hotel: please see

the applicable sales tax information at www.

marylandtaxes.com to determine the appropriate

percentage of sales to use in computing the 6% tax.

In box 2 Enter the actual amount of the sales

and use tax you collected or should have collected

on sales subject to the 6% tax rate, less any tax

which you properly refunded to your customers for

cancelled sales.

Line 3

Car and motorcycle rentals subject to 11.5%

rate

In box 3a Enter the amount of short-term car and

motorcycle rentals subject to tax at the 11.5% rate.

In box 3 Enter the actual amount of tax you

collected or should have collected on your car and

motorcycle rental receipts, less any tax which you

properly refunded to your customers for cancelled

sales.

Line 4

Truck rentals subject to 8% rate

In box 4a Enter the amount of short-term truck

rentals subject to tax at the 8% tax rate.

In box 4 Enter the actual amount of tax you

collected or should have collected on your truck

rental receipts, less any taxes you properly refunded

to your customers for cancelled sales.

Line 5

Tax Due on Short-Term Rentals Enter the sum

of the tax shown in boxes 3 and 4.

Line 6

Sales of alcoholic beverages subject to 9%

rate

In box 6a Enter the amount of sales of alcoholic

beverages that are subject to tax at the 9% rate.

In box 6 Enter the actual amount of tax you

collected or should have collected on the sales of

alcoholic beverages, less any taxes you properly

refunded to your customers for cancelled sales.

Line 7

Add Lines 2, 5 and 6 and enter the total on this

line

Line 8

Timely discount If Line 7 is $6,000 or less,

multiply that amount by .012. If Line 7 is greater

than $6,000, multiply that amount by .009 and

add $18.00. The discount may not exceed $500 for

each return. A vendor who iles or is eligible to ile a

consolidated return is allowed a maximum discount

not to exceed $500 for all returns. A discount cannot

be taken if the return is iled and paid after the due

date.

Line 9

Subtract Line 8 from Line 7 and enter the

difference on this line

Line 10

Purchases subject to 6% rate

In box 10a Enter the amount of purchases,

rentals, or use of personal property, subject to the

6% rate.

In box 10 Enter the amount of tax due on your

purchases, rentals, or use of personal property,

taxable to you at the 6% rate upon which the

proper amount of Maryland tax has not been paid,

including your purchases of merchandise for resale

which you have converted to your own use.

Line 11

Purchases of alcoholic beverages subject to

9% rate

In box 11a Enter the amount of purchases of

alcoholic beverages subject to the 9% rate.

In box 11 Enter the amount of tax due on your

purchases of alcoholic beverages taxable to you

at the 9% rate upon which the proper amount of

Maryland tax has not been paid, including your

purchases of alcoholic beverages for resale which

you have converted to your own use.

Line 12

Total taxes due Add the amounts shown on Lines

9, 10 and 11 and enter the total on this line. If the

total is zero, do not mail this return. File by

calling 410-260-7225 or ile electronically.

Line 13

Refund due If you are entitled to a refund of

previously paid taxes of $1,000 or less you may

claim it on this line. If the refund exceeds $1,000,

you must pay the full amount due on Line 12 with

this return and ile a separate refund application,

Form 205, available at www.marylandtaxes.

com. You may not claim an amount greater than

the amount on Line 12; you may claim the excess

amount on Line 13 of your next return or ile a Form

205, Sales and Use Tax Refund Application.

Line 14

Subtract Line 13 from Line 12 and enter the

difference on this line

Line 15

If late

In box 15a If this return with payment for taxes

due is not iled by its due date, you must include

a penalty of 10% of the tax due on Line 14 plus

interest.