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.
Question | Answer |
---|---|
Form Name | Maryland Sales Use Tax Form 202 |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | state of maryland form 202, maryland sales and use tax form, maryland sales tax form, printable md form 202 |
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
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
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
Line 1 |
Gross sales Enter the total amount of all your |
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taxable and |
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tangible personal property and of your taxable |
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services. Do not include any tax collected in this |
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igure. |
Line 2 |
Sales subject to 6% rate |
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In box 2a Enter the amount of sales that are |
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subject to tax at the 6% rate |
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Note If the gross sales on Line 1 include sales |
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of modular homes or gross receipts from vending |
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machine sales; or if you are a marina which sells |
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dyed diesel fuel; or if you are a hotel: please see |
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the applicable sales tax information at www. |
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marylandtaxes.com to determine the appropriate |
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percentage of sales to use in computing the 6% tax. |
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In box 2 Enter the actual amount of the sales |
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and use tax you collected or should have collected |
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on sales subject to the 6% tax rate, less any tax |
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which you properly refunded to your customers for |
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cancelled sales. |
Line 3 |
Car and motorcycle rentals subject to 11.5% |
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rate |
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In box 3a Enter the amount of |
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motorcycle rentals subject to tax at the 11.5% rate. |
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In box 3 Enter the actual amount of tax you |
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collected or should have collected on your car and |
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motorcycle rental receipts, less any tax which you |
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properly refunded to your customers for cancelled |
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sales. |
Line 4 |
Truck rentals subject to 8% rate |
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In box 4a Enter the amount of |
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rentals subject to tax at the 8% tax rate. |
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In box 4 Enter the actual amount of tax you |
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collected or should have collected on your truck |
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rental receipts, less any taxes you properly refunded |
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to your customers for cancelled sales. |
Line 5 |
Tax Due on |
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of the tax shown in boxes 3 and 4. |
Line 6 |
Sales of alcoholic beverages subject to 9% |
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rate |
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In box 6a Enter the amount of sales of alcoholic |
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beverages that are subject to tax at the 9% rate. |
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In box 6 Enter the actual amount of tax you |
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collected or should have collected on the sales of |
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alcoholic beverages, less any taxes you properly |
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refunded to your customers for cancelled sales. |
Line 7 |
Add Lines 2, 5 and 6 and enter the total on this |
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line |
Line 8 |
Timely discount If Line 7 is $6,000 or less, |
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multiply that amount by .012. If Line 7 is greater |
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than $6,000, multiply that amount by .009 and |
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add $18.00. The discount may not exceed $500 for |
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each return. A vendor who iles or is eligible to ile a |
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consolidated return is allowed a maximum discount |
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not to exceed $500 for all returns. A discount cannot |
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be taken if the return is iled and paid after the due |
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date. |
Line 9 |
Subtract Line 8 from Line 7 and enter the |
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difference on this line |
Line 10 |
Purchases subject to 6% rate |
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In box 10a Enter the amount of purchases, |
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rentals, or use of personal property, subject to the |
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6% rate. |
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In box 10 Enter the amount of tax due on your |
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purchases, rentals, or use of personal property, |
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taxable to you at the 6% rate upon which the |
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proper amount of Maryland tax has not been paid, |
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including your purchases of merchandise for resale |
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which you have converted to your own use. |
Line 11 |
Purchases of alcoholic beverages subject to |
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9% rate |
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In box 11a Enter the amount of purchases of |
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alcoholic beverages subject to the 9% rate. |
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In box 11 Enter the amount of tax due on your |
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purchases of alcoholic beverages taxable to you |
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at the 9% rate upon which the proper amount of |
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Maryland tax has not been paid, including your |
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purchases of alcoholic beverages for resale which |
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you have converted to your own use. |
Line 12 |
Total taxes due Add the amounts shown on Lines |
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9, 10 and 11 and enter the total on this line. If the |
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total is zero, do not mail this return. File by |
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calling |
Line 13 |
Refund due If you are entitled to a refund of |
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previously paid taxes of $1,000 or less you may |
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claim it on this line. If the refund exceeds $1,000, |
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you must pay the full amount due on Line 12 with |
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this return and ile a separate refund application, |
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Form 205, available at www.marylandtaxes. |
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com. You may not claim an amount greater than |
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the amount on Line 12; you may claim the excess |
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amount on Line 13 of your next return or ile a Form |
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205, Sales and Use Tax Refund Application. |
Line 14 |
Subtract Line 13 from Line 12 and enter the |
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difference on this line |
Line 15 |
If late |
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In box 15a If this return with payment for taxes |
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due is not iled by its due date, you must include |
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a penalty of 10% of the tax due on Line 14 plus |
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interest. |
COM RAD 098 |
Revised 06/13 |
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
Effective July 1, 2013, sellers of prepaid wireless telecommunications services are required to report and remit to the Comptroller all Prepaid Wireless E
In box 17a Multiply each Prepaid Wireless E
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
For fees collected on or after December 28, 2013 the seller may deduct 3% of the Prepaid Wireless E
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
Write CR (central registration) number on check using blue or black ink.
COM RAD 098 |
Revised 06/13 |