Article: 50583

Overview 

If you made out-of-state, online, or untaxed purchases during the year and no Maryland sales tax was collected at the time of purchase, you may be required to report and pay use tax on your Maryland return. This is done by completing the Consumer Use Tax Return form. 

What Is Use Tax? 

Use tax is a tax imposed on the purchase of goods or services that are used, stored, or consumed in Maryland when sales tax was not paid at the point of sale. 

Common examples include: 

• Online purchases from out-of-state retailers 

• Catalog or mail-order purchases. 

• Items bought while traveling in a state with lower or no sales tax. 

Note: If Maryland sales tax was not charged, you are responsible for reporting and paying use tax. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select Maryland. 

4. Click on the General tab. 

5. Select Consumer Use Tax Return to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

 For detailed information and use tax tips, visit the official Maryland Comptroller’s website: 

🔗 Maryland Sales and Use Tax Tips