Form Cot/st-118a - Consumer Use Tax Return For Out-Of-State Purchases

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COT/ST-118A
State of Maryland
Account #
Comptroller of the Treasury
09269134
Consumer Use Tax Return For Out-of-State Purchases
Quarter ending ______________________
1.
Amount of
$
Month
Year
Purchases
Social Security Number
2.
Use Tax Rate 5%
x .05
3.
Tax on Purchases
First Name
Initial
Last Name
4.
Credit For Out-Of-State Taxes Paid
-
Street Address
5.
a.
If late -
Interest (1.08% per mo.)
+
b.
Penalty (10%)
+
(Combine lines 3
City or Town ____________________________ State ____ ZIP Code ______________
6. USE TAX DUE
$
through 5 b)
Make remittance payable to Comptroller of the Treasury
I hereby certify that the information on this return is true and correct
Return to: Compliance Division
301 W. Preston St., Room 203
Signature ___________________________________________ Date _______________
Baltimore, Maryland 21201-2383
Instructions
Consumer Use Tax Return
For Out-of-state Purchases
Line 1. Enter the amount of your purchase(s)
Line 3. Multiply Line 1 by Line 2, enter
Line 4. Subtract the amount of tax paid to another state on the out-of-state purchase.
Line 5. Enter any late charges. Interest on unpaid tax accrues at the rate of 1.08% per month and the
penalty for late filers is 10% of the tax amount due.
Line 6. Combine lines 3 through 5.
Mail your payment to: Compliance Division
301 W. Preston St., Room 203
Baltimore, Maryland 21201-2383
What kinds of
When to report out-of-state purchases
purchases are taxable?
If purchases
Consumer use
There’s a simple test: if you would pay tax on
are made
tax return due
the purchase if you made it in Maryland, you
should pay tax on the same item if you pur-
January - March ........................... April 21
chased it untaxed outside of Maryland. Some
April - June .................................. July 21
of the most common taxable out-of-state
purchases made by consumers are items such
July - September .......................... October 21
as: appliances, electronics, computers, clothing,
October - December .................... January 21
jewelry, works of art, books, and furniture.

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