We’re all familiar with Maryland’s sales tax, but far fewer people
know about the use tax and when they must pay it. In fact, every
state with a sales tax also has a use tax. e use tax is imposed
on items you paid less than 6% sales tax or 9% tax on alcoholic
beverages when you purchased them and did not pay the sales
tax at time of purchase.
You are required to pay the dierence
between the actual tax charged and the applicable Maryland
tax rate as use tax.
You can use the form below to report and pay the tax. e tax
is due quarterly, and the due dates are shown to the right. If the
due date falls on a Saturday, Sunday or legal holiday, then the
return with payment is due on the next business day.
For more information on the Use Tax visit the Comptroller of
Maryland’s Web site www.marylandtaxes.gov
PURCHASES MADE
CONSUMER USE TAX
RETURN DUE
January - March April 20
April - June July 20
July - September October 20
October - December January 20
ST-118A
2019
Comptroller of Maryland
Consumer Use Tax Return For Purchases
Account #
09269134
Period ending (Month / Year)
Social Security number
First name MI Last name
Street address
City or town State ZIP code + 4
I hereby certify that the information on this return is true and correct.
Signature Date
1. Amount of purchases $
2. Use tax rate 6% x .06
3. Tax on purchases
4. Credit for out-of-state taxes paid -
5. If late -
a. Interest (.9167% per mo.) +
b. Penalty (10% of tax) +
6. Use Tax Due
(Combine lines 3 through 5b)
$
Make remittance payable and mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll St.
Annapolis, MD 21411-0001
Period ending (Month / Year)
Social Security number
First name MI Last name
Street address
City or town State ZIP code + 4
I hereby certify that the information on this return is true and correct.
Signature Date
COM/RAD 097B 19-49
1. Amount of purchases $
2. Use Alcoholic Beverage tax rate 9% x .09
3. Tax on purchases
4. Credit for out-of-state taxes paid -
5. If late -
a. Interest (.9167% per mo.) +
b. Penalty (10% of tax) +
6. Use Tax Due
(Combine lines 3 through 5b)
$
Make remittance payable and mail to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll St.
Annapolis, MD 21411-0001
ST-118B
2019
Comptroller of Maryland
Consumer Use Tax Return For Purchases of Alcoholic Beverages
Account #
14417577
COM/RAD 097A 19-49
