Form 202 - Maryland Sales And Use Tax Return Instructions
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1
2MARYLAND SALES AND USE TAX
FORM
202
RETURN INSTRUCTIONS
Fill in the form using blue or black ink.
Line 6
Sales of alcoholic beverages subject to 9%
rate
PERIOD Write the 2 digit month and 2 digit year (mmyy) in the
appropriate fields for the filing period month end.
In box 6a Enter the amount of sales of alcoholic
beverages that are subject to tax at the 9% rate.
NAME AND ADDRESS INFORMATION If the name and address
information has not been prefilled on the Form 202, please
In box 6
Enter the actual amount of tax you
type or print legibly the information in the Name and Address
collected or should have collected on the sales of
area of the form. Under this information, please enter the CR
alcoholic beverages, less any taxes you properly
Number and due date of the return that you are filing. If you are
refunded to your customers for cancelled sales.
using a preprinted form and any of the information is incorrect,
Line 7
Add Lines 2, 5 and 6 and enter the total on this
please obtain a Change of Name or Address Form and follow the
line
instructions below.
Line 8
Timely discount
If Line 7 is $6,000 or less,
NAME OR ADDRESS HAS CHANGED
Check the box if the
multiply that amount by .012. If Line 7 is greater
name or address has changed. Do not make any other marks
than $6,000, multiply that amount by .009 and
on returns to indicate a change of address. Complete and attach
add $18.00. The discount may not exceed $500 for
to your return a Change of Name or Address Form available at
each return. A vendor who files or is eligible to file a
or by calling 410-260-7951. You
consolidated return is allowed a maximum discount
can include the completed Change of Name or Address Form with
not to exceed $500 for all returns. A discount cannot
your return or mail it to: Revenue Administration Division, Central
be taken if the return is filed and paid after the due
Registration Unit, 110 Carroll Street, Annapolis, MD 21411-0001.
date.
FINAL RETURN If this is a final return, check the appropriate
Line 9
Subtract Line 8 from Line 7 and enter the
box. Complete and attach to your return Form 202FR Sales and
difference on this line
Use Tax Final Return available at or
Line 10
Purchases subject to 6% rate
by calling 410-260-7951.
In box 10a
Enter the amount of purchases,
Line 1
Gross sales
Enter the total amount of all your
rentals, or use of personal property, subject to the
taxable and non-taxable sales and rentals of
6% rate.
tangible personal property and of your taxable
services. Do not include any tax collected in this
In box 10 Enter the amount of tax due on your
figure.
purchases, rentals, or use of personal property,
taxable to you at the 6% rate upon which the
Line 2
Sales subject to 6% rate
proper amount of Maryland tax has not been paid,
In box 2a
Enter the amount of sales that are
including your purchases of merchandise for resale
subject to tax at the 6% rate
which you have converted to your own use.
Note
If the gross sales on Line 1 include sales
Line 11
Purchases of alcoholic beverages subject to
of modular homes or gross receipts from vending
9% rate
machine sales; or if you are a marina which sells
In box 11a
Enter the amount of purchases of
dyed diesel fuel; or if you are a hotel: please see
alcoholic beverages subject to the 9% rate.
the applicable sales tax information at www.
to determine the appropriate
In box 11 Enter the amount of tax due on your
percentage of sales to use in computing the 6% tax.
purchases of alcoholic beverages taxable to you
at the 9% rate upon which the proper amount of
In box 2
Enter the actual amount of the sales
Maryland tax has not been paid, including your
and use tax you collected or should have collected
purchases of alcoholic beverages for resale which
on sales subject to the 6% tax rate, less any tax
you have converted to your own use.
which you properly refunded to your customers for
cancelled sales.
Line 12
Total taxes due Add the amounts shown on Lines
9, 10 and 11 and enter the total on this line. If the
Line 3
Car and motorcycle rentals subject to 11.5%
total is zero, do not mail this return. File by
rate
calling 410-260-7225 or file electronically.
In box 3a Enter the amount of short-term car and
Line 13
Refund due
If you are entitled to a refund of
motorcycle rentals subject to tax at the 11.5% rate.
previously paid taxes of $1,000 or less you may
In box 3
Enter the actual amount of tax you
claim it on this line. If the refund exceeds $1,000,
collected or should have collected on your car and
you must pay the full amount due on Line 12 with
motorcycle rental receipts, less any tax which you
this return and file a separate refund application,
properly refunded to your customers for cancelled
Form 205, available at
sales.
com. You may not claim an amount greater than
Line 4
Truck rentals subject to 8% rate
the amount on Line 12; you may claim the excess
amount on Line 13 of your next return or file a Form
In box 4a Enter the amount of short-term truck
205, Sales and Use Tax Refund Application.
rentals subject to tax at the 8% tax rate.
Line 14
Subtract Line 13 from Line 12 and enter the
In box 4
Enter the actual amount of tax you
difference on this line
collected or should have collected on your truck
rental receipts, less any taxes you properly refunded
Line 15
If late
to your customers for cancelled sales.
In box 15a If this return with payment for taxes
Line 5
Tax Due on Short-Term Rentals Enter the sum
due is not filed by its due date, you must include
of the tax shown in boxes 3 and 4.
a penalty of 10% of the tax due on Line 14 plus
interest.
COM RAD 098
Revised 06/13
13-00
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