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

Sales and Use Tax Rates

Sale of Alcoholic Beverages

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

Amt. of Sale

Tax

.00-

.05- None

.06-

.16-

.01

5.62-

5.72- 0.51

11.17-

11.27- 1.01

16.73-

16.83- 1.51

22.28-

22.38- 2.01

27.84-

27.94- 2.51

33.39-

33.49- 3.01

38.95-

39.05- 3.51

44.50-

44.61- 4.01

.17-

.27-

.02

5.73-

5.83- 0.52

11.28-

11.38- 1.02

16.84-

16.94- 1.52

22.39-

22.49- 2.02

27.95-

28.05- 2.52

33.50-

33.61- 3.02

39.06-

39.16- 3.52

44.62-

44.72- 4.02

.28-

.38-

.03

5.84-

5.94- 0.53

11.39-

11.49- 1.03

16.95-

17.05- 1.53

22.50-

22.61- 2.03

28.06-

28.16- 2.53

33.62-

33.72- 3.03

39.17-

39.27- 3.53

44.73-

44.83- 4.03

.39-

.49-

.04

33.73-

33.83- 3.04

5.95-

6.05- 0.54

11.50-

11.61- 1.04

17.06-

17.16- 1.54

22.62-

22.72- 2.04

28.17-

28.27- 2.54

39.28-

39.38- 3.54

44.84-

44.94- 4.04

.50-

.61-

.05

6.06-

6.16- 0.55

11.62-

11.72- 1.05

17.17-

17.27- 1.55

22.73-

22.83- 2.05

28.28-

28.38- 2.55

33.84-

33.94- 3.05

39.39-

39.49- 3.55

44.95-

45.05- 4.05

.62-

.72-

.06

6.17-

6.27- 0.56

11.73-

11.83- 1.06

17.28-

17.38- 1.56

22.84-

22.94- 2.06

28.39-

28.49- 2.56

33.95-

34.05- 3.06

39.50-

39.61- 3.56

45.06-

45.16- 4.06

.73-

.83-

.07

6.28-

6.38- 0.57

11.84-

11.94- 1.07

17.39-

17.49- 1.57

22.95-

23.05- 2.07

28.50-

28.61- 2.57

34.06-

34.16- 3.07

39.62-

39.72- 3.57

45.17-

45.27- 4.07

.84-

.94-

.08

6.39-

6.49- 0.58

11.95-

12.05- 1.08

17.50-

17.61- 1.58

23.06-

23.16- 2.08

28.62-

28.72- 2.58

34.17-

34.27- 3.08

39.73-

39.83- 3.58

45.28-

45.38- 4.08

.95-

1.05-

.09

6.50-

6.61- 0.59

12.06-

12.16- 1.09

17.62-

17.72- 1.59

23.17-

23.27- 2.09

28.73-

28.83- 2.59

34.28-

34.38- 3.09

39.84-

39.94- 3.59

45.39-

45.49- 4.09

1.06-

1.16-

.10

34.39-

34.49- 3.10

6.62-

6.72- 0.60

12.17-

12.27- 1.10

17.73-

17.83- 1.60

23.28-

23.38- 2.10

28.84-

28.94- 2.60

39.95-

40.05- 3.60

45.50-

45.61- 4.10

1.17-

1.27-

.11

6.73-

6.83- 0.61

12.28-

12.38- 1.11

17.84-

17.94- 1.61

23.39-

23.49- 2.11

28.95-

29.05- 2.61

34.50-

34.61- 3.11

40.06-

40.16- 3.61

45.62-

45.72- 4.11

1.28-

1.38-

.12

6.84-

6.94- 0.62

12.39-

12.49- 1.12

17.95-

18.05- 1.62

23.50-

23.61- 2.12

29.06-

29.16- 2.62

34.62-

34.72- 3.12

40.17-

40.27- 3.62

45.73-

45.83- 4.12

1.39-

1.49-

.13

6.95-

7.05- 0.63

12.50-

12.61- 1.13

18.06-

18.16- 1.63

23.62-

23.72- 2.13

29.17-

29.27- 2.63

34.73-

34.83- 3.13

40.28-

40.38- 3.63

45.84-

45.94- 4.13

1.50-

1.61-

.14

7.06-

7.16- 0.64

12.62-

12.72- 1.14

18.17-

18.27- 1.64

23.73-

23.83- 2.14

29.28-

29.38- 2.64

34.84-

34.94- 3.14

40.39-

40.49- 3.64

45.95-

46.05- 4.14

1.62-

1.72-

.15

34.95-

35.05- 3.15

7.17-

7.27- 0.65

12.73-

12.83- 1.15

18.28-

18.38- 1.65

23.84-

23.94- 2.15

29.39-

29.49- 2.65

40.50-

40.61- 3.65

46.06-

46.16- 4.15

1.73-

1.83-

.16

35.06-

35.16- 3.16

7.28-

7.38- 0.66

12.84-

12.94- 1.16

18.39-

18.49- 1.66

23.95-

24.05- 2.16

29.50-

29.61- 2.66

40.62-

40.72- 3.66

46.17-

46.27- 4.16

1.84-

1.94-

.17

7.39-

7.49- 0.67

12.95-

13.05- 1.17

18.50-

18.61- 1.67

24.06-

24.16- 2.17

29.62-

29.72- 2.67

35.17-

35.27- 3.17

40.73-

40.83- 3.67

46.28-

46.38- 4.17

1.95-

2.05-

.18

7.50-

7.61- 0.68

13.06-

13.16- 1.18

18.62-

18.72- 1.68

24.17-

24.27- 2.18

29.73-

29.83- 2.68

35.28-

35.38- 3.18

40.84-

40.94- 3.68

46.39-

46.49- 4.18

2.06-

2.16-

.19

7.62-

7.72- 0.69

13.17-

13.27- 1.19

18.73-

18.83- 1.69

24.28-

24.38- 2.19

29.84-

29.94- 2.69

35.39-

35.49- 3.19

40.95-

41.05- 3.69

46.50-

46.61- 4.19

2.17-

2.27-

.20

7.73-

7.83- 0.70

13.28-

13.38- 1.20

18.84-

18.94- 1.70

24.39-

24.49- 2.20

29.95-

30.05- 2.70

35.50-

35.61- 3.20

41.06-

41.16- 3.70

46.62-

46.72- 4.20

2.28-

2.38-

.21

35.62-

35.72- 3.21

7.84-

7.94- 0.71

13.39-

13.49- 1.21

18.95-

19.05- 1.71

24.50-

24.61- 2.21

30.06-

30.16- 2.71

41.17-

41.27- 3.71

46.73-

46.83- 4.21

2.39-

2.49-

.22

35.73-

35.83- 3.22

7.95-

8.05- 0.72

13.50-

13.61- 1.22

19.06-

19.16- 1.72

24.62-

24.72- 2.22

30.17-

30.27- 2.72

41.28-

41.38- 3.72

46.84-

46.94- 4.22

2.50-

2.61-

.23

8.06-

8.16- 0.73

13.62-

13.72- 1.23

19.17-

19.27- 1.73

24.73-

24.83- 2.23

30.28-

30.38- 2.73

35.84-

35.94- 3.23

41.39-

41.49- 3.73

46.95-

47.05- 4.23

2.62-

2.72-

.24

8.17-

8.27- 0.74

13.73-

13.83- 1.24

19.28-

19.38- 1.74

24.84-

24.94- 2.24

30.39-

30.49- 2.74

35.95-

36.05- 3.24

41.50-

41.61- 3.74

47.06-

47.16- 4.24

2.73-

2.83-

.25

8.28-

8.38- 0.75

13.84-

13.94- 1.25

19.39-

19.49- 1.75

24.95-

25.05- 2.25

30.50-

30.61- 2.75

36.06-

36.16- 3.25

41.62-

41.72- 3.75

47.17-

47.27- 4.25

2.84-

2.94-

.26

8.39-

8.49- 0.76

13.95-

14.05- 1.26

19.50-

19.61- 1.76

25.06-

25.16- 2.26

30.62-

30.72- 2.76

36.17-

36.27- 3.26

41.73-

41.83- 3.76

47.28-

47.38- 4.26

2.95-

3.05-

.27

36.28-

36.38- 3.27

8.50-

8.61- 0.77

14.06-

14.16- 1.27

19.62-

19.72- 1.77

25.17-

25.27- 2.27

30.73-

30.83- 2.77

41.84-

41.94- 3.77

47.39-

47.49- 4.27

3.06-

3.16-

.28

8.62-

8.72- 0.78

14.17-

14.27- 1.28

19.73-

19.83- 1.78

25.28-

25.38- 2.28

30.84-

30.94- 2.78

36.39-

36.49- 3.28

41.95-

42.05- 3.78

47.50-

47.61- 4.28

3.17-

3.27-

.29

8.73-

8.83- 0.79

14.28-

14.38- 1.29

19.84-

19.94- 1.79

25.39-

25.49- 2.29

30.95-

31.05- 2.79

36.50-

36.61- 3.29

42.06-

42.16- 3.79

47.62-

47.72- 4.29

3.28-

3.38-

.30

8.84-

8.94- 0.80

14.39-

14.49- 1.30

19.95-

20.05- 1.80

25.50-

25.61- 2.30

31.06-

31.16- 2.80

36.62-

36.72- 3.30

42.17-

42.27- 3.80

47.73-

47.83- 4.30

3.39-

3.49-

.31

8.95-

9.05- 0.81

14.50-

14.61- 1.31

20.06-

20.16- 1.81

25.62-

25.72- 2.31

31.17-

31.27- 2.81

36.73-

36.83- 3.31

42.28-

42.38- 3.81

47.84-

47.94- 4.31

3.50-

3.61-

.32

9.06-

9.16- 0.82

14.62-

14.72- 1.32

20.17-

20.27- 1.82

25.73-

25.83- 2.32

31.28-

31.38- 2.82

36.84-

36.94- 3.32

42.39-

42.49- 3.82

47.95-

48.05- 4.32

3.62-

3.72-

.33

36.95-

37.05- 3.33

9.17-

9.27- 0.83

14.73-

14.83- 1.33

20.28-

20.38- 1.83

25.84-

25.94- 2.33

31.39-

31.49- 2.83

42.50-

42.61- 3.83

48.06-

48.16- 4.33

3.73-

3.83-

.34

9.28-

9.38- 0.84

14.84-

14.94- 1.34

20.39-

20.49- 1.84

25.95-

26.05- 2.34

31.50-

31.61- 2.84

37.06-

37.16- 3.34

42.62-

42.72- 3.84

48.17-

48.27- 4.34

3.84-

3.94-

.35

9.39-

9.49- 0.85

14.95-

15.05- 1.35

20.50-

20.61- 1.85

26.06-

26.16- 2.35

31.62-

31.72- 2.85

37.17-

37.27- 3.35

42.73-

42.83- 3.85

48.28-

48.38- 4.35

3.95-

4.05-

.36

9.50-

9.61- 0.86

15.06-

15.16- 1.36

20.62-

20.72- 1.86

26.17-

26.27- 2.36

31.73-

31.83- 2.86

37.28-

37.38- 3.36

42.84-

42.94- 3.86

48.39-

48.49- 4.36

4.06-

4.16-

.37

9.62-

9.72- 0.87

15.17-

15.27- 1.37

20.73-

20.83- 1.87

26.28-

26.38- 2.37

31.84-

31.94- 2.87

37.39-

37.49- 3.37

42.95-

43.05- 3.87

48.50-

48.61- 4.37

4.17-

4.27-

.38

9.73-

9.83- 0.88

15.28-

15.38- 1.38

20.84-

20.94- 1.88

26.39-

26.49- 2.38

31.95-

32.05- 2.88

37.50-

37.61- 3.38

43.06-

43.16- 3.88

48.62-

48.72- 4.38

4.28-

4.38-

.39

37.62-

37.72- 3.39

9.84-

9.94- 0.89

15.39-

15.49- 1.39

20.95-

21.05- 1.89

26.50-

26.61- 2.39

32.06-

32.16- 2.89

43.17-

43.27- 3.89

48.73-

48.83- 4.39

4.39-

4.49-

.40

9.95-

10.05- 0.90

15.50-

15.61- 1.40

21.06-

21.16- 1.90

26.62-

26.72- 2.40

32.17-

32.27- 2.90

37.73-

37.83- 3.40

43.28-

43.38- 3.90

48.84-

48.94- 4.40

4.50-

4.61-

.41

10.06-

10.16- 0.91

15.62-

15.72- 1.41

21.17-

21.27- 1.91

26.73-

26.83- 2.41

32.28-

32.38- 2.91

37.84-

37.94- 3.41

43.39-

43.49- 3.91

48.95-

49.05- 4.41

4.62-

4.72-

.42

10.17-

10.27- 0.92

15.73-

15.83- 1.42

21.28-

21.38- 1.92

26.84-

26.94- 2.42

32.39-

32.49- 2.92

37.95-

38.05- 3.42

43.50-

43.61- 3.92

49.06-

49.16- 4.42

4.73-

4.83-

.43

10.28-

10.38- 0.93

15.84-

15.94- 1.43

21.39-

21.49- 1.93

26.95-

27.05- 2.43

32.50-

32.61- 2.93

38.06-

38.16- 3.43

43.62-

43.72- 3.93

49.17-

49.27- 4.43

4.84-

4.94-

.44

10.39-

10.49- 0.94

15.95-

16.05- 1.44

21.50-

21.61- 1.94

27.06-

27.16- 2.44

32.62-

32.72- 2.94

38.17-

38.27- 3.44

43.73-

43.83- 3.94

49.28-

49.38- 4.44

4.95-

5.05-

.45

38.28-

38.38- 3.45

10.50-

10.61- 0.95

16.06-

16.16- 1.45

21.62-

21.72- 1.95

27.17-

27.27- 2.45

32.73-

32.83- 2.95

43.84-

43.94- 3.95

49.39-

49.49- 4.45

5.06-

5.16-

.46

10.62-

10.72- 0.96

16.17-

16.27- 1.46

21.73-

21.83- 1.96

27.28-

27.38- 2.46

32.84-

32.94- 2.96

38.39-

38.49- 3.46

43.95-

44.05- 3.96

49.50-

49.61- 4.46

5.17-

5.27-

.47

10.73-

10.83- 0.97

16.28-

16.38- 1.47

21.84-

21.94- 1.97

27.39-

27.49- 2.47

32.95-

33.05- 2.97

38.50-

38.61- 3.47

44.06-

44.16- 3.97

49.62-

49.72- 4.47

5.28-

5.38-

.48

10.84-

10.94- 0.98

16.39-

16.49- 1.48

21.95-

22.05- 1.98

27.50-

27.61- 2.48

33.06-

33.16- 2.98

38.62-

38.72- 3.48

44.17-

44.27- 3.98

49.73-

49.83- 4.48

5.39-

5.49-

.49

10.95-

11.05- 0.99

16.50-

16.61- 1.49

22.06-

22.16- 1.99

27.62-

27.72- 2.49

33.17-

33.27- 2.99

38.73-

38.83- 3.49

44.28-

44.38- 3.99

49.84-

49.94- 4.49

5.50-

5.61-

.50

11.06-

11.16- 1.00

16.62-

16.72- 1.50

22.17-

22.27- 2.00

27.73-

27.83- 2.50

33.28-

33.38- 3.00

38.84-

38.94- 3.50

44.39-

44.49- 4.00

49.95-

50.05- 4.50

Maryland Law provides that the regular 6% Maryland Sales and Use be a “bracketed tax rate,” which means that the tax is required to be formatted like above; however, the

Maryland Sales and Use Tax on the sale of alcoholic beverages is calculated by having the taxable price of the sale of alcoholic beverages multiplied by 9%. This chart is

being provided solely for your convenience.

Page 1 of 2

Form St-118a - Consumer Use Tax Return For Purchases - 2011 Page 4

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