Audience: Businesses 

The following links are online versions of our traditional tax tip brochures for businesses. The brochures offer helpful tips for opening a new business, preparing a sales and use tax return, learning about tax exemptions for production activities and other important topics for business taxpayers.

Tax Tips for New Businesses

The following links are online versions of our traditional tax tip brochures for new businesses.

• Tip 13 - Opening a New Business in Maryland?
• Tip 64 - A Guide to Business Licenses

Sales and Use Tax Tips

The following links are online versions of our traditional tax tip brochures for businesses paying sales and use tax.

• Tip 2 - What Sales Records Do I Need to Keep?
• Tip 3 - Sales and Use Tax on Out-of-State Purchases
• Tip 4 - Resale Certificates
• Tip 5 - How are Sales of Food Taxed in Maryland?
• Tip 6 - Retail Sales Involving Exemption Certificates
• Tip 7 - Are Repairs to Personal Property Taxable?
• Tip 8 - Calculating Maryland's Sales and Use Tax
• Tip 9 - Sales and Use Tax Exemptions for Production Activities
• Tip 11 - Sales and Use Tax Exemptions for Agriculture
• Tip 12 - Fabrication Labor is Subject to Tax
• Tip 14 - Flea Market Sales are Subject to Tax
• Tip 16 - Maryland's Tire Recycling Fee and You
• Tip 22 - Frequently Asked Questions About Sales and Use Tax
• Tip 26 - What You Need to Know About Maryland’s Use Tax
• Tip 27 - Sales and Use Tax Exemption for Caterers
• Tip 28 - Sales and Use Tax Exemption for Data Center Personal Property
• Tip 29 - Sales of Digital Products and Digital Code

Compliance and Enforcement Tax Tips

The following links are online versions of our traditional tax tip brochures for businesses.

• Tip 10 - Tax Collections and You
• Tip 62 - Your Rights as a Maryland Taxpayer

Tax Tips for Real Property Contractors

The following links are online versions of our traditional tax tip brochures for businesses pertaining to real property contractors.

• Tip 18 - Real Property Contractors and Maryland Taxes

Admissions and Amusement Tax Tips

The following links are online versions of our traditional tax tip brochures for businesses paying admissions and amusement tax.

• Tip 20 - Calculating Admissions and Amusement Taxes
• Tip 21 - Filling the Admissions and Amusement Tax Return
• Tip 24 - Admissions and Amusement Tax at Recreational and Sports Facilities
• Tip 33 - Admissions and Amusement Tax on Fundraisers

Motor Fuel, Alcohol and Tobacco Tax Tips

The following links are online versions of our traditional tax tip brochures for businesses paying motor fuel, alcohol or tobacco taxes.

• Tip 23 - What You Need to Know about the International Fuel Tax Agreement
• Tip 37 - Protecting Alcohol, Tobacco and Motor Fuel Consumers
• Tip 38 - Purchases of Motor Fuel by School Bus Operators
• Tip 40 - What You Need to Know about Fuel Inspections
• Tip 41 - What You Need Know about Retail Inspections