Incomplete applications cannot be processed and will be
returned. To ensure your application is processed without delay,
be sure to provide all requested information. Type or print clearly
using blue or black ink. Before mailing this application, be sure
1. Complete all of Section A.
2. Answer all questions in all the other sections that pertain
to your business.
3. Sign the application in Section F.
4. Detach this instruction sheet from the application.
5. Mail the application to:
Comptroller of Maryland
Revenue Administration Division
PO Box 549
Annapolis, MD 21404-549
• Enter the Federal Employer Identication Number (FEIN)
of the applicant. A FEIN is required by: all corporations,
LLCs, partnerships, nonprot organizations, and sole
proprietorships who pay wages to one or more employees.
A sole proprietorship with no employees, other than self, is
not required to have a FEIN. If you do not have a FEIN, one
can be obtained by visiting the IRS at www.irs.gov.
• Enter the Social Security Number (SSN) of the individual
owner of the company, ocer, agent of the corporation, or
other person responsible for remitting the taxes. Also enter
the name of the individual owner, ocer or agent responsible
for the taxes on the rst line of Item 21.
• Enter the legal name of the business, organization,
corporation (e.g., John Smith, Inc.), partnership (e.g.,
Smith & Jones), individual proprietor or professional (e.g.,
Smith, John T.), or governmental agency.
• Enter the registered trade name by which your business is
known to the public (e.g., Smith’s Ceramics).
• Indicate the type of registration you are seeking. If you are
already registered for any of the taxes listed, enter your
You will need a sales and use tax license if you are required
to collect sales and use tax on your sales of tangible personal
property and taxable services. Certain non-prots may qualify
NOTE: If you are not a nonprot organization but purchase
items for resale, you need a resale certicate and not a Sales and
Use Tax Exemption Certicate. Check box 8.a. to open a valid
Maryland sales and use tax account, from which you may issue
resale certicates. Unless you are a nonprot organization, you
DO NOT qualify for a Sales and Use Tax Exemption Certicate.
The Sales and Use Tax Exemption Certicate application (SUTEC
Application) must be completed separately to receive a Sales and
Use Tax Exemption Certicate. Exemption certicates are issued
to nonprot charitable, educational or religious organizations,
volunteer re or ambulance companies, volunteer rescue squads,
nonprot cemeteries, federal credit unions and certain veterans
organizations, their auxiliaries or their units located in this State.
Possession of an eective determination letter from the Internal
Revenue Service stating that the organization qualies under
Sections 501(c)(3), 501(c)(4) or 501(c)(19) of the Internal
Revenue Code may be treated as evidence that an organization
qualies for this exemption. See the Maryland Sales and Use Tax
Exemption Certicate Application for additional information.
You must register for a tire fee account if you will make any
sales of tires to a retailer or you are a retailer who purchases
tires from an out-of-state tire wholesaler or other person who
does not show payment of Maryland’s used tire recycling fees on
invoices to you.
Typical activities subject to the admissions and amusement
Admissions to any place, including motion pictures, athletic
events, races, shows and exhibits. Also subject to tax are
receipts from athletic equipment rentals, bingo, coin-operated
amusement devices, boat rides and excursions, amusement
rides, golf greens fees, golf cart rentals, skating, bowling
shoe rentals, lift tickets, riding academies, horse rentals, and
merchandise, refreshments or a service sold or served in
connection with entertainment at a night club or room in a hotel,
restaurant, hall or other place where dancing privileges, music or
other entertainment is provided.
You must register for an account if you will make any payment
that may be subject to income tax withholding, including
withholding on the following: eligible rollover distributions, sick
pay, annuity, or pension payments; designated distributions; and
certain winnings from Maryland wagering. Both employers and
payors of Maryland income tax withholding are required to check
If you make sales of property subject to the sales and use
tax from either motor vehicles or from roadside or temporary
locations, you must, in addition to any other license required
by law, obtain and display a transient vendor license. Transient
vendor licenses will be issued and reissued only to persons who
have sales and use tax and trader’s licenses and who are not
delinquent in the payment of any Maryland taxes.
Exhibitors at fairs, trade shows, ea markets and individuals who
sell by catalogs, samples or brochures for future delivery do not
need transient vendor licenses.
Complete this section if you are an employer registering for
All industrial and commercial employers and many nonprot
charitable, educational and religious institutions in Maryland are
covered by the state unemployment insurance law. There is no
An employer must register upon establishing a new business in
the State. If an employer is found liable to provide unemployment
coverage, an account number and tax rate will be assigned. The
employer must report and pay contributions on a report mailed
to the employer each quarter by the Oce of Unemployment
Your Entity Identication Number is assigned by the Maryland
State Department of Assessments and Taxation. It is an alpha-
numeric identier that appears on the acknowledgement received
from that Department. The identier also can be found on that
Department’s website at www.dat.state.md.us. (Domestic and
foreign corporations and limited liability companies are assigned
a number when registering with that Department. Individuals,
sole proprietors and partnerships who possess personal
Register online at www.marylandtaxes.gov