2024 Sales and Use Tax Forms and Instructions


Audience: Businesses 

Sales and Use Tax Forms

NumberTitleDescription
SUT097 (PDF)Sales and Use License Application for Out-of- State VendorsForm used to apply for registration of out-of-state businesses to collect Maryland sales and use tax.
SUT202 Instructions (PDF)Maryland Sales and Use Tax Return - Instructions OnlyPlease use our free MD Tax Connect Portal to file and pay your Maryland Sales and Use Tax return.

If you need paper forms mailed to you, please call 410-260-7951 from Central Maryland, or 1-800-638-2937, outside the Baltimore metropolitan area.
SUT205 (PDF)Sales and Use Tax Refund ApplicationForm used by consumers to request a refund of Maryland sales and use tax that has been improperly paid to a merchant or collected and subsequently refunded to the merchant.
SUT212 (PDF)Purchases for Resale Refund by FaxFor expedited refunds of sales and use taxes paid by licensed Maryland retailers who remit Maryland taxes or retailers licensed and remitting taxes in other states who make no sales in Maryland.
SUT206 (PDF)Exemption Certification for Utilities or Fuel Used in Production ActivitiesForm used to claim a Maryland sales and use tax exemption for utility or fuel used in production activities.
Farmers Market Permit Application (PDF)Application for a Farmers Market PermitForm used by retail licensees to apply for a Farmers Market Permit.
SUT202FR (PDF)Sales and Use Tax Final Return FormForm used by business owners who have sold or discontinued their business. To be mailed with the final Sales and Use Tax return. Mail separately if filed electronically.
202DLV (PDF)Micro Dispensary Delivered SalesForm used by business owners to share figures on micro dispensary delivered sales subject to tax and total tax collected broken down by political subdivision.
ST118 (PDF)
Consumer Use Tax ReturnForm used by consumers to report and remit use tax on tangible personal property, digital codes, digital products, or taxable services which you used in Maryland but paid less than the required sales tax at the time of purchase.