Maryland Form Cra - Combined Registration Application - 2014 Page 6
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82014
Combined Registration
MARYLAND
FORM
Application Instructions
CRA
Page 1 of Application
tires from an out-of-state tire wholesaler or other person who
does not show payment of Maryland’s used tire recycling fees
Incomplete applications cannot be processed and will be
on invoices to you.
returned. To ensure your application is processed without delay,
be sure to provide all requested information. Please type or print
Typical
activities
subject
to
the
admissions
and
clearly using a dark ink pen. Before mailing this application, be
amusement tax include:
sure to:
Admissions to any place, including motion pictures, athletic
1. Complete all of Section A.
events, races, shows and exhibits. Also subject to tax are
receipts from athletic equipment rentals, bingo, coin-operated
2. Answer all questions in all the other sections that
amusement devices, boat rides and excursions, amusement
pertain to your business.
rides, golf greens fees, golf cart rentals, skating, bowling
3. Sign the application in Section F.
shoe rentals, lift tickets, riding academies, horse rentals,
and merchandise, refreshments or a service sold or served
4. Detach this instruction sheet from the application.
in connection with entertainment at a night club or room in a
5. Mail the application to:
hotel, restaurant, hall or other place where dancing privileges,
music or other entertainment is provided.
Comptroller of Maryland
Central Registration
You must register for an account if you will make any payment
Revenue Administration Center
that may be subject to income tax withholding, including
110 Carroll Street
withholding on the following: eligible rollover distributions, sick
Annapolis, MD 21411-0001
pay, annuity, or pension payments; designated distributions;
and certain winnings from Maryland wagering. Both employers
•
Enter the Federal Employer Identification Number (FEIN)
and payors of Maryland income tax withholding are required to
of the applicant. A FEIN is required by: all corporations,
check Box 8.e.
LLC’s, partnerships, nonprofit organizations, and sole
If you make sales of property subject to the sales and use
proprietorships who pay wages to one or more employees.
tax from either motor vehicles or from roadside or temporary
A sole proprietorship with no employees, other than self,
locations, you must, in addition to any other license required
is not required to have a FEIN. If you do not have a FEIN,
by law, obtain and display a transient vendor license. Transient
one can be obtained by visiting the IRS at
vendor licenses will be issued and reissued only to persons who
•
Enter the Social Security Number (SSN) of the individual
have sales and use tax and trader’s licenses and who are not
owner of the company, officer, agent of the corporation,
delinquent in the payment of any Maryland taxes.
or other person responsible for remitting the taxes. Also
Exhibitors at fairs, trade shows, flea markets and individuals
enter the name of the individual owner, officer or agent
who sell by catalogs, samples or brochures for future delivery
responsible for the taxes on the first line of Item 21.
do not need transient vendor licenses.
•
Enter the legal name of the business, organization,
corporation (John Smith, Inc.), partnership (Smith &
Page 2 of Application
Jones), individual proprietor or professional (Smith, John
T.), or governmental agency.
SECTION B.
•
Enter the registered trade name by which your business is
Complete this section if you are an employer registering for
known to the public (Example: Smith’s Ceramics).
unemployment insurance.
•
Indicate the type of registration you are seeking. If you
PART 1
are already registered for any of the taxes listed, enter
your registration number.
All industrial and commercial employers and many nonprofit
charitable, educational and religious institutions in Maryland
You will need a sales and use tax license if you are required
are covered by the state unemployment insurance law. There is
to collect sales and use tax on your sales of tangible personal
no employee contribution.
property and taxable services.
An employer must register upon establishing a new business in
NOTE: If you are not a nonprofit organization but purchase
the state. If an employer is found liable to provide unemployment
items for resale, you need a resale certificate and not an
coverage, an account number and tax rate will be assigned. The
exemption certificate. Please check box 8.a. to open a valid
employer must report and pay contributions on a report mailed
Maryland sales and use tax account, from which you may issue
to the employer each quarter by the Office of Unemployment
resale certificates. Unless you are a nonprofit organization, you
Insurance.
DO NOT qualify for an exemption certificate.
Your Entity Identification Number is assigned by the Maryland
Exemption certificates are issued to nonprofit charitable,
State Department of Assessments and Taxation. It is an alpha-
educational or religious organizations, volunteer fire or ambulance
numeric identifier that appears on the acknowledgement
companies, volunteer rescue squads, nonprofit cemeteries,
received from that Department. The identifier also can be
federal credit unions and certain veterans organizations, their
found on that Department’s Web site at
auxiliaries or their units located in this State. Possession of an
md.us. (Domestic and foreign corporations and limited liability
effective determination letter from the Internal Revenue Service
companies are assigned a number when registering with that
stating that the organization qualifies under 501(c)(3), 501(c)(4)
Department. Individuals, sole proprietors and partnerships
or 501(c)(19) of the Internal Revenue Code may be treated as
who possess personal property or need a business license also
evidence that an organization qualifies for this exemption.
obtain a number when completing the required registration with
Please also see the Combined Registration Checklist on Form
the State Department of Assessments and Taxation.)
CRA, Page 4
You must register for a tire fee account if you will make any
sales of tires to a retailer or you are a retailer who purchases
COM/RAD-093
13-49
2
Register online at
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