Form St-118a - Consumer Use Tax Return For Purchases

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

CONSUMER USE TAX

PURCHASES MADE

fact, every state with a sales tax also has a use tax. The use tax

RETURN DUE

is imposed on items you paid less than 6% sales tax or 9% tax

on alcoholic beverages when you purchased them and did not

January - March

April 20

pay the sales tax at time of purchase. You are required to pay

the difference between the actual tax charged and the applicable

Maryland tax rate as use tax.

April - June

July 20

You can use the form below to report and pay the tax. The tax

is due quarterly, and the due dates are shown to the right. If the

July - September

October 20

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

October - December

January 20

Maryland’s Web site

Account #

Comptroller of Maryland

ST-118A

Consumer Use Tax Return For Purchases

2011

09269134

Period ending (Month / Year)

1. Amount of purchases

2. Use tax rate 6%

.06

Social Security number

3. Tax on purchases

First name

Initial

Last name

4. Credit for out-of-state taxes paid

Street address

a. Interest (1.08% per mo.)

5. If late -

b. Penalty (10% of tax)

City or town

State

ZIP code

6. Use Tax Due

(Combine lines 3 through 5b)

I hereby certify that the information on this return is true and correct.

Make remittance payable and mail to

Comptroller of Maryland:

Signature

Date

Revenue Administration Division

110 Carroll St.

Annapolis, Md. 21411-0001

COM/RAD 097A

10-49

(Rev. 04/11)