Maryland Sales Use Tax Form 202 PDF Details

Sales and use tax is a tax on the purchase of goods and services. The Maryland sales use tax form 202 is used to report and pay the sales and use tax. The form is due on the twentieth day of the month following the month in which the taxable sale or purchase occurred. There are several exemptions from the sales and use tax, so be sure to check if your purchase qualifies.

In the list, there's some good information regarding the maryland sales use tax form 202. It's advisable that you look at this information before you begin editing the form.

QuestionAnswer
Form NameMaryland Sales Use Tax Form 202
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesstate of maryland form 202, maryland sales and use tax form, maryland sales tax form, printable md form 202

Form Preview Example

FORM MARYLAND SALES AND USE TAX 202 RETURN INSTRUCTIONS

Fill in the form using blue or black ink.

PERIOD Write the 2 digit month and 2 digit year (mmyy) in the appropriate ields for the iling period month end.

NAME AND ADDRESS INFORMATION If the name and address information has not been preilled on the Form 202, please

type or print legibly the information in the Name and Address area of the form. Under this information, please enter the CR Number and due date of the return that you are iling. If you are using a preprinted form and any of the information is incorrect,

please obtain a Change of Name or Address Form and follow the instructions below.

NAME OR ADDRESS HAS CHANGED Check the box if the name or address has changed. Do not make any other marks on returns to indicate a change of address. Complete and attach to your return a Change of Name or Address Form available at www.marylandtaxes.com or by calling 410-260-7951. You

can include the completed Change of Name or Address Form with your return or mail it to: Revenue Administration Division, Central Registration Unit, 110 Carroll Street, Annapolis, MD 21411-0001.

FINAL RETURN If this is a inal return, check the appropriate box. Complete and attach to your return Form 202FR Sales and

Use Tax Final Return available at www.marylandtaxes.com or by calling 410-260-7951.

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.

COM RAD 098

Revised 06/13

13-00

FORM MARYLAND SALES AND USE TAX 202 RETURN INSTRUCTIONS

In box 15b Interest is payable at a rate of 1.08% per month or fraction of a month of the amount on Line 14.

In box 15 Add lines 15a and 15b and enter the total on line 15.

Line 16 Sales and Use Tax balance due Add the amounts shown on Lines 14 and 15 and enter the total on this line.

Line 17 Prepaid Wireless E 9-1-1 Fee - NEW

Effective July 1, 2013, sellers of prepaid wireless telecommunications services are required to report and remit to the Comptroller all Prepaid Wireless E 9-1-1 Fees collected by the seller. For more information on the Prepaid Wireless E 9-1-1 Fee go to www.marylandtaxes.com.

In box 17a Multiply each Prepaid Wireless E 9-1-1 retail transaction by .60 and enter the amount in this box.

In box 17b Enter the amount of the discount as follows:

For fees collected before December 28, 2013 the seller may deduct 50% of the Prepaid Wireless E 9-1-1 fee. Multiply the amount from box 17a by .50 and enter the amount in box 17b.

For fees collected on or after December 28, 2013 the seller may deduct 3% of the Prepaid Wireless E 9-1-1 fee. Multiply the amount from box 17a by .03 and enter the amount in box 17b.

In box 17c Subtract the amount on Line 17b from Line 17a and enter the amount in this box.

Line 18 Total balance due Add the amounts shown on Lines 16 and 17c and enter the total on this line.

Line 19 Amount enclosed Enter the amount of check or

money order enclosed. Make check or money order payable to Comptroller of Maryland – SUT.

Make checks payable and mail to:

Comptroller of Maryland - SUT

Revenue Administration Division

PO Box 17405

Baltimore, Maryland 21297-1405

Write CR (central registration) number on check using blue or black ink.

COM RAD 098

Revised 06/13

13-00

Watch Maryland Sales Use Tax Form 202 Video Instruction

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