Form Cot/cd-118a - Consumer Use Tax Return For Out-Of-State Purchases - 2008
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1We’re all familiar with Maryland’s sales tax, but far fewer peo-
ple know anything about the use tax and when they must pay it.
In fact, every state with a sales tax also has a use tax. The use tax
PURCHASES
CONSUMER USE
is imposed on items you paid less than 6% sales tax on when you
MADE
TAX RETURN DUE
purchased them outside of Maryland. The use tax requires you to
January - March
April 20
make up the difference in Maryland sales tax.
April - June
July 20
You can use the form below to report and pay the tax. The tax
July - September
October 20
is due quarterly, and the due dates are shown to the right. If the
October - December
January 20
due date falls on a Saturday, Sunday or legal holiday, then the
return or voucher is due on the next business day.
IF YOU NEED MORE INFORMATION ON THE USE TAX
The Comptroller’s Office also provides Business Tax Tip #3, Sales
and use tax on out of state purchases, available at:
• Our 11 branch offices
• Comptroller of Maryland’s Web site:
✁
cut here
COT/CD-118A (Rev. 1/08)
Comptroller of Maryland
Account #
Consumer Use Tax Return For Out-of-State Purchases
09269134
Quarter ending ____________________________
1.
Month / Year
Amount of purchases
$
Social Security number
Use tax rate 6%
2.
x .06
3.
Tax on purchases
First name
Initial
Last name
4.
Credit for out-of-state taxes paid
-
5.
If late - a. Interest (1.08% per mo.) +
Street address
b. Penalty (10% of tax)
+
(Combine lines 3
6.
USE TAX DUE
$
through 5 b)
City or town ______________________State ________ ZIP code ____________
Make remittance payable to Comptroller of
I hereby certify that the information on this return is true and correct.
Maryland and return to:
Signature
________________________________________ Date __________
Compliance Division
301 W. Preston St., Room 203
Baltimore, Maryland 21201-2383
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Parent category: Financial