Form 202 — Maryland Sales and Use Tax Return (instructions)

# SALES AND USE TAX

Instruction A. For use by cannabis dispensaries and on-site cannabis consumption businesses. Senate Bill 516 of 2023 establishes that the sales and use tax applies at a rate of 12% to the retail sales of cannabis and cannabis products. Cannabis dispensaries and on-site cannabis consumption businesses are required to collect and remit sales tax on retail sales of cannabis. If you are reporting sales of cannabis on Line 15, or taxable purchases on Line 31, you must check the appropriate box and provide the physical location address and political subdivision from which you made the cannabis sale or purchases for use. A separate sales and use tax account is required for each retail loca - tion. Cannabis businesses are not permitted to consolidate reporting of sales and use tax from multiple locations under a single account. Note for micro dispensary licensees: see special instructions at Line 15 for reporting your sales and tax collected using Form 202DLV. 1. Check the appropriate box if you are a reporting amounts from cannabis retail sales on Line 15 or purchases for use (such as display items which will not be sold to a customer) by your business on Line 31. 2. Find the 4 Digit Political Subdivision Code in the LIST OF INCORPO - RATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND and en - ter this number on the 4 DIGIT POLITICAL SUBDIVISION CODE line. When selecting the 4 Digit Political Subdivision Code, be sure that you have selected the proper political subdivision from the LIST OF INCORPO - RATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. Do not rely on the ZIP Code + 4 to identify the proper political subdivision. For example, most addresses within the ZIP Code of Upper Marlboro are not in the po - litical subdivision of the Town of Upper Marlboro. Therefore, entering the Town of Upper Marlboro on the 4 DIGIT POLITICAL SUBDIVISION CODE line for those with a ZIP Code in Upper Marlboro may not be correct. Also, some political subdivisions have similar names such as Bel Air in Allegany County and Town of Bel Air in Harford County or Town of Chevy Chase and Town of Chevy Chase View. Contact your county seat for further information relating to the incorporated boundaries of incorporated cities, towns, and taxing areas in your county. 3. If your sales of cannabis or purchases for use were made within the incorpo - rated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS, AND TAXING AREAS IN MARY - LAND, write the name of the city, town, or taxing area on the MARYLAND POLITICAL SUBDIVISION line. If your sales of cannabis or purchases for use were not made within the incorporated tax boundaries of one of the areas listed under your county as found in the LIST OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND, write the name of the county on the MARYLAND POLITICAL SUBDIVISION line. If your business location is in Baltimore City, enter "Baltimore City" on the MARYLAND POLITICAL SUBDI - VISION line. For additional information on your Maryland political subdivision, contact your locality or the Maryland Department of Planning. 4. Enter the street number and street name on MARYLAND PHYSICAL LOCATION ADDRESS LINE 1. DO NOT ENTER A PO BOX NUMBER. 5. If applicable, enter the floor, suite or apartmen t number on MARYLAND PHYS- ICAL LOCATION ADDRESS LINE 2. DO NOT ENTER A PO BOX NUMBER. 6. Enter the city or town in which the sales of cannabis or purchases for use were made on the CITY line. 7. Enter the ZIP Code + 4 in which the sales of cannabis or purchases for use were made on the ZIP Code + 4 line. 8. Enter the name of the county in which the sales of cannabis or purchases for use were made on the MARYLAND COUNTY line. If your business location is in Baltimore City, leave the MARYLAND COUNTY line blank. LIST OF POLITICAL SUBDIVISION CODES OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND

# ALLEGANY

COUNTY ....... 0100 Town of Barton ...... 0101 Bel Air ............ 0112 Bowling Green ....... 0115 Cresaptown......... 0108 City of Cumberland ... 0102 Ellerslie............ 0113 City of Frostburg ..... 0103 LaVale ............ 0110 Town of Lonaconing ... 0104 Town of Luke........ 0105 McCoole ........... 0114 Town of Midland...... 0106 Mt. Savage ......... 0111 Potomac Park ....... 0109 Town of Westernport .. 0107

# ANNE ARUNDEL

COUNTY ....... 0200 City of Annapolis ..... 0201 Town of Highland Beach ........... 0203

BALTIMORE COUNTY ....... 0300 (No incorporated cities or towns) BALTIMORE CITY .. 0400

# CALVERT

COUNTY ....... 0500 Town of Chesapeake Beach ........... 0501 Town of North Beach .. 0502

# CAROLINE

COUNTY ....... 0600 Town of Denton ...... 0602 Town of Federalsburg .. 0603 Town of Goldsboro .... 0604 Town of Greensboro ... 0605 Town of Henderson.... 0611 Town of Hillsboro . . . . . 0606 Town of Marydel...... 0607 Town of Preston...... 0608 Town of Ridgely ...... 0609 Town of Templeville ... 0610

# CARROLL

COUNTY ....... 0700 Town of Hampstead ... 0701 Town of Manchester ... 0702 Town of Mt. Airy...... 0703 Town of New Windsor.. 0704 Town of Sykesville .... 0705 City of Taneytown .... 0706 Town of Union Bridge .. 0707 City of Westminster ... 0709 CECIL COUNTY .... 0800 Town of Cecilton...... 0801 Town of Charlestown .. 0802 Town of Chesapeake City ............ 0803 Town of Elkton....... 0804 Town of North East.... 0805 Town of Perryville..... 0806 Town of Port Deposit... 0807 Town of Rising Sun.... 0808

# CHARLES

COUNTY ....... 0900 Town of Indian Head... 0901 Town of La Plata...... 0902 Port Tobacco Village . . . 0903

# DORCHESTER

COUNTY ...... 1000 Town of Brookview.... 1008 City of Cambridge .... 1001 Town of Church Creek.. 1002 Town of East New Market....... 1003 Town of Eldorado ..... 1007 Town of Galestown.... 1009 Town of Hurlock...... 1004 Town of Secretary .... 1005 Town of Vienna ...... 1006

# FREDERICK

COUNTY ...... 1100 City of Brunswick ..... 1101 Town of Burkittsville... 1102 Town of Emmitsburg... 1103 City of Frederick ..... 1104 Town of Middletown ... 1106 Town of Mt. Airy...... 1114 Town of Myersville .... 1107 Town of New Market... 1108 Village of Rosemont ... 1113 Town of Thurmont ... .1110 Town of Walkersville.. .1111 Town of Woodsboro .. .1112 GARRETT COUNTY .. 1200 Town of Accident ..... 1201 Town of Deer Park .... 1203 Town of Friendsville ... 1204 Town of Grantsville.... 1205 Town of Kitzmiller..... 1206 Town of Loch Lynn Heights.......... 1207 Town of Mountain Lake Park ........ 1208 Town of Oakland ..... 1209 HARFORD COUNTY . 1300 City of Aberdeen ..... 1301 Town of Bel Air ...... 1302 City of Havre de Grace . 1303 HOWARD COUNTY .. 1400 (No incorporated cities or towns)

KENT COUNTY .... 1500 Town of Betterton .... 1501 Town of Chestertown .. 1502 Town of Galena ...... 1503 Town of Millington .... 1504 Town of Rock Hall..... 1505

# MONTGOMERY

COUNTY ....... 1600 Town of Barnesville ... 1601 Town of Brookeville ... 1602 Town of Chevy Chase . . 1615 Section 3 of the Village of Chevy Chase .... 1614 Section 5 of the Village of Chevy Chase .... 1616 Town of Chevy Chase View ....... 1617 Chevy Chase Village ... 1613 Village of Drummond .. 1623 Village of Friendship Heights .......... 1621 City of Gaithersburg ... 1603 Town of Garrett Park .. 1604 Town of Glen Echo .... 1605 Town of Kensington ... 1606 Town of Laytonsville... 1607 Village of Martin's Additions ......... 1622 Village of North Chevy Chase ...... 1618 Town of Oakmont..... 1619 Town of Poolesville.... 1608 City of Rockville...... 1609 Town of Somerset .... 1610 City of Takoma Park . . . 1611 Town of Washington Grove ........... 1612 PRINCE GEORGE'S COUNTY ....... 1700 Town of Berwyn Heights.......... 1701 Town of Bladensburg .. 1702 City of Bowie ........ 1704 Town of Brentwood.... 1705 Town of Capitol Heights 1706 Town of Cheverly ..... 1707 City of College Park ... 1725 Town of Colmar Manor . 1708 Town of Cottage City .. 1709 City of District Heights . 1710 Town of Eagle Harbor . . 1711 Town of Edmonston ... 1712 Town of Fairmount Heights.......... 1713 Town of Forest Heights 1728 City of Glenarden..... 1730 City of Greenbelt ..... 1714 City of Hyattsville..... 1715 Town of Landover Hills . 1726 City of Laurel........ 1716 Town of Morningside... 1727 City of Mt. Rainier .... 1717 City of New Carrollton.. 1729 Town of North Brentwood........ 1718 Town of Riverdale Park 1720 City of Seat Pleasant .. 1721 Town of University Park 1723 Town of Upper Marlboro 1724 QUEEN ANNE'S COUNTY ....... 1800 Town of Barclay ...... 1805 Town of Centreville.... 1801 Town of Church Hill ... 1802 Town of Millington .... 1808 Town of Queen Anne... 1807 Town of Queenstown .. 1803 Town of Sudlersville ... 1804 Town of Templeville ... 1806 ST. MARY'S COUNTY ....... 1900 Town of Leonardtown .. 1902

SOMERSET COUNTY ....... 2000 City of Crisfield ...... 2001 Town of Princess Anne . 2002

# TALBOT

COUNTY ....... 2100 Town of Easton ...... 2101 Town of Oxford ...... 2102 Town of Queen Anne... 2105 Town of St. Michaels... 2103 Town of Trappe ...... 2104

# WASHINGTON

COUNTY ....... 2200 Town of Boonsboro.... 2201 Town of Clearspring ... 2202 Town of Funkstown.... 2203 City of Hagerstown.... 2204 Town of Hancock ..... 2205 Town of Keedysville ... 2206 Town of Sharpsburg . . . 2207 Town of Smithsburg ... 2208 Town of Williamsport .. 2209

# WICOMICO

COUNTY ....... 2300 Town of Delmar . . . . . . 2301 City of Fruitland...... 2308 Town of Hebron ...... 2302 Town of Mardela Springs.......... 2303 Town of Pittsville ..... 2307 City of Salisbury ..... 2304 Town of Sharptown.... 2305 Town of Willards...... 2306

# WORCESTER

COUNTY ........ 2400 Town of Berlin ....... 2401 Town of Ocean City ... 2402 Pocomoke City....... 2403 Town of Snow Hill..... 2404

Line 1 C heck the box if you engage in the business of a marketplace facilitator. If the box is checked you must complete Form 202F. Marketplace facilitator means a person that (i) facilitates a retail sale by a marketplace seller by listing or advertising for sale in a marketplace tangible personal property; and (ii) re - gardless of whether the person receives compensation or other consideration in exchange for the person's services, directly or indirectly through agreements with third parties, collects payments from a buyer and transmits the payment to the marketplace seller. Marketplace facilitator does not include (i) a platform or forum that exclusively provides internet advertis - ing services, including listing products for sale, if the platform or forum does not also engage, directly or indirectly, in collecting payment from a buyer and transmitting that payment to the vendor; (ii) a pay - ment processor business appointed by a vendor to handle payment transactions from clients, including credit cards and debit cards, whose only activity with respect to marketplace sales is to handle transactions between two parties; (iii) a peer-to-peer car sharing program; or (iv) a delivery service company that delivers tangible personal property on behalf of a market - place seller that is engaged in the business of a retail vendor and holds a certain license. Marketplace seller means a person that makes a retail sale or sale for use through a physical or electronic marketplace operated by a marketplace facilitator. As of July 1, 2024, the sales and use tax applies to home amenity rentals. For additional information about home amenity rentals, see Technical Bulletin No. 46. A mended Return - Check the box: To correct an error i n a p reviously fi led r eturn, c heck t he a mended return box on page 1 and complete the entire return, where applicable, including amended figures. Line 2 C heck the box if you are a person that engages in the business of an out-of-state vendor and in the prior calendar year or the current calendar year either (1) exceeded $100,000 in gross revenue from the sale of tangible personal property or taxable services deliv - ered in the State; or (2) sold tangible personal prop - erty or taxable services for delivery into the State in 200 or more separate transactions. If you are a marketplace facilitator and engage in the business of an out-of-state vendor with sales in the previous calendar year that exceed the listed threshold amounts, you should check both box 1 and box 2. Line 3 G ross sales Enter the total amount of all your taxable and non-taxable sales and rentals of tangible personal property and of your taxable services. These are your total direct sales. Do not include any facilitated sales or t ax c ollected i n t his fi gure. E nter w hole d ollars o nly. Line 4 S ales subject to 6% rate In box 4a Enter the amount of sales that are subject to tax at the 6% rate. Note: If the gross sales on Line 3 include sales of modular homes or gross receipts from vending ma - chine sales; or if you are a marina which sells dyed diesel fuel; or if you are a hotel: see the applicable sales tax information at marylandcomptroller.gov to determine the appropriate percentage of sales to use in computing the 6% tax. Do not include the amount of any sales of the following items in box 4a: (1) digital products and digital codes (reported separately in box 5a); (2) electricity at an electric vehicle charging sta - tion, or electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule o n fi le w ith t he P ublic S ervice C ommission (reported separately in box 6a); or (3) racehorses sold after a claiming race (reported separately in box 7a). In box 4 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales, which is reported on Form 202F. Line 5 S ales of digital products and digital code subject to 6% rate I n box 5a Enter the amount of sales of digital prod - ucts and digital code that are subject to tax at the 6% r ate. F or i nformation o n w hat q ualifies a s a d igital product, see Business Tax Tip #29 Sales of Digital Products and Digital Code on marylandcomptroller. gov. In box 5 Enter the actual amount of the sales and use tax you collected or should have collected on di - rect sales of digital products and digital code subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales of digital products and digital code, which is reported on Form 202F. Line 6 S ales of electricity for charging electric vehicles subject to 6% rate I n box 6a Enter the amount of sales of electricity for charging electric vehicles that are subject to tax at the 6% rate. This includes the sale of electricity at an electric vehicle charging station or the sale of electric - ity used to charge an electric vehicle that is not sold under a r esidential o r d omestic r ate s chedule o n fi le with the Public Service Commission. In box 6 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of electricity for the charging of electric vehicles, less any tax which you properly refunded to your cus - tomers for canceled sales. Do not include sales and use tax collected for facilitated sales of electricity for the charging of electric vehicles, which is reported on Form 202F. Line 7 S ales of racehorses following claiming races subject to 6% rate I n box 7a Enter the amount of sales of racehorses following claiming races that are subject to the 6% rate. In box 7 Enter the amount of sales and use tax you collected or should have collected on sales of race - horses following claiming races. Line 8 S ales of tobacco pipes subject to 12% rate I n box 8a Enter the amount of sales of tobacco pipes that are subject to tax at the 12% rate. In box 8 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of tobacco pipes subject to the 12% tax rate, less any tax which you properly refunded to your cus - tomers for canceled sales. Do not include sales and use tax collected for facilitated sales of tobacco pipes which is reported on Form 202F. Line 9 S ales of ESDs and vaping liquid subject to 20% rate I n box 9a Enter the amount of sales of electronic smoking devices (ESDs) that are subject to tax at the 20% rate. ESDs include vaping liquid that does not contain cannabis and is sold in a container that con - tains over 5mL of vaping liquid. Vaping liquid that contains cannabis (the plant Cannabis sativa L. and

any part of the plant, including all derivatives, ex - tracts, cannabinoids, isomers, acids, salts, and salts of isomers, whether growing or not, with a delta-9- tetrahydrocannabinol concentration greater than 0.3% on a dry weight basis), regardless of container size, is taxed as a cannabis product. In box 9 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of ESDs and vaping liquid subject to the 20% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales of ESDs and vap - ing liquid which is reported on Form 202F. Line 10 Sa les of vaping liquid subject to 60% rate In b ox 10a Enter the amount of sales of vaping liquid that does not contain cannabis and is sold in a container that contains 5mL or less of vaping liquid that are subject to tax at the 60% rate. Vaping liquid that con - tains cannabis (the plant Cannabis sativa L. and any part of the plant, including all derivatives, extracts, cannabinoids, isomers, acids, salts, and salts of iso - mers, whether growing or not, with a delta-9-tetrahy - drocannabinol concentration greater than 0.3% on a dry weight basis), regardless of container size, is taxed as a cannabis product. In box 10 Enter the actual amount of the sales and use tax you collected or should have collected on di - rect sales of vaping liquid that does not contain can - nabis and is sold in a container that contains 5mL or less of vaping liquid subject to the 60% tax rate, less any tax which you properly refunded to your custom - ers for canceled sales. Do not include sales and use tax collected for facilitated sales of vaping liquid in a container that contains less than 5mL of vaping liquid, which is reported on Form 202F.

# Line 11

Car and motorcycle rentals and peer-to-peer car sharing subject to 11.5% rate In box 11a Enter the amount of short-term car and motorcycle rentals and peer-to-peer car sharing sub - ject to tax at the 11.5% rate. Peer-to-peer car sharing is subject to tax at the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) is pa rt of a fle et of ve hicles th at in cludes more than 10 vehicles owned by the same person. In box 11 Enter the actual amount of tax you collected or should have collected on your car and motorcycle rental and peer-to-peer car sharing receipts, less any tax which you properly refunded to your customers for canceled sales.

# Line 12

Truck rentals and peer-to-peer car sharing subject to 8% rate In box 12a Enter the amount of short-term truck rentals and peer-to-peer car sharing subject to 8% rate. Peer-to-peer car sharing is subject to tax at the 8% rate if it is not subject to tax at the 11.5% rate. See the instructions for Line 11. In box 12 Enter the actual amount of tax you col - lected or should have collected on your truck rental and peer-to-peer car sharing receipts, less any taxes you properly refunded to your customers for canceled sales.

# Line 13

Tax Due on Short-Term Rentals Enter the sum of the tax shown in boxes 11 and 12. Line 14 Sa les of alcoholic beverages subject to 9% rate In box 14a Enter the amount of sales of alcoholic beverages that are subject to tax at the 9% rate. In box 14 Enter the actual amount of tax you col - lected or should have collected on the sales of alco - holic beverages, less any taxes you properly refunded to your customers for canceled sales.

# Line 15

Sales of cannabis products subject to 12% rate

Under Senate Bill 516 of 2023, sales of cannabis and cannabis products are subject to sales and use tax. "C annabis" includes: cannabis; cannabis concen - trate; cannabis infused products; and cannabis prod - ucts, seeds, seedlings, immature plants, and clones.

NOTE: MICRO DISPENSARIES MUST REPORT ALL

SALES OF CANNABIS AND CANNABIS PRODUCTS

# AND ALL APPLICABLE SALES AND USE TAX ON FORM

202DLV BY SUBDIVISION. Check the box if you are a micro dispensary operating a delivery service and complete Form 202DLV. Sales of cannabis and can - nabis products by micro dispensaries making deliv - eries and the corresponding sales and use tax col - lected may not be reported in boxes 15A and 15.

Enter the Maryland Cannabis Administration (MCA) license number on line 15. In box 15a Enter the amount of sales of cannabis products that are subject to the 12% rate In box 15 Enter the actual amount of tax you col - lected or should have collected on the sales of can - nabis products, less any tax you properly refunded to your customers for canceled sales.

# Line 16

Sales of certain data services, certain informa - tion technology services, and certain software publishing services subject to 3% rate In box 16a Enter the amount of sales of data ser - vices and information technology services described under NAICS Sectors 518, 519, and Subsector 5415 and system software publishing services and applica - tion software publishing services described under NA - ICS Subsector 5132 that are subject to tax at the 3% rate. Data services and information technology services de - scribed under NAICS Sector 518, subject to the 3% rate include the following services: application host - ing (excluding software publishing), automated data processing, cloud computing (except software pub - lishing and computer systems design), cloud storage, co-location in data centers (i.e. rental of server and networking space in data centers), computer data storage, computer input preparation, computer time leasing, computer time rental, computer time sharing, computing infrastructure provision, computing plat - form infrastructure provision, data capture imaging, data entry, data processing computer services (except payroll services, fin ancial tr ansaction pr ocessing se rvices), disk and diskette conversion, disk and diskette recertification, el ectronic da ta pr ocessing, ga me se rver hosting, infrastructure as a service (IaaS), media streaming data storage, media streaming technical support, mi crofiche re cording an d im aging, mi crofilm recording and imaging, optical scanning, platform as a service (PaaS), video and audio technical streaming support, vi deo ta pe an d fil m st ock te chnical st reaming support, virtual currency (cryptocurrency) mining, and web hosting (excluding software publishing). Data services and information technology services de - scribed under NAICS Subsector 519 subject to the 3% rate include the following services: archives, bookmobiles,

centers for documentation (i.e., archives), circulat - ing li braries, fi lm a rchives, l ending li braries, li braries, (except motion picture stock footage, mo - tion picture commercial distribution) motion pic ture fi lm l ibraries, m usic a rchives, r eference l ibraries, news clipping services, internet search portals, internet search websites, news clipping services, press clipping services, provision of stock photos, telephone-based recorded information services, and title search ser - vices (excluding real estate) and web search portals.

Data services and information technology services de - scribed under NAICS Subsector 5415 subject to the 3% rate include the following services: custom computer application software programming, custom computer program or software development, custom comput - er programming services, custom computer software analysis and design, custom search engine optimiza - tion (SEO) (except hosting and infrastructure support), custom software programming, custom computer soft - ware support, custom webpage design services, indus - trial robot automation applications/software design and development, industrial robot programming, machine vision software design and development, material han - dling robot applications/software design and develop - ment, welding robot applications/software design and development, audio visual and IT (information technology) systems integration design, CAD (computer-aided design) systems integration design, CAE (computer-aided engineering) systems integration design, CAM (computer-aided manufacturing) systems integration design, computer hardware consulting, computer software consulting, computer systems integration analysis and de - sign, computer systems integration design consulting, computer systems integrator, information management computer systems integration design, local area network (LAN) computer systems integration design, computer network s ystems i ntegration d esign, o ffice a utomation computer systems integration design, computer systems data processing facilities (i.e., client's facilities) management and operation, computer systems or data processing facilities (i.e., client's facilities) support, computer disaster recovery, and computer software installation.

System software publishing services and application software publishing services described under NAICS Subsector 5132 subject to the 3% rate include the fol - lowing services: applications development and pub - lishing (except on a custom basis), packaged computer applications software, packaged computer software publishing, computer software publishing and repro - duction, publishing computer software for games, gaming site publishing, mobile applications develop - ment and publishing (except on a custom basis) pack - aged computer operating systems software, pack - aged programming language and compiler software publishing, software publishing, packaged software publishing, and packaged computer utility software.

For additional information describing data services, information technology services, system software publishing services, and application software pub - lishing services described in the North American In - dustrial C lassification S ystem, U nited S tates M anual, 2022 Edition, visit www.census.gov/naics/ and use the 2022 NAICS search for Sectors 518 and 519 and S u b s e c t o r s 5 4 1 5 a n d 5 1 3 2 a n d c l a s s i fi c a t i o n d etails included in each sector's or subsector's indus - try groups, NAICS industries, and national industries. For general information on the taxability of data ser - vices, information technology services, system soft - ware publishing services, and application software publishing services, visit marylandcomptroller.gov.

Notes: See marylandcomptroller.gov for informa - tion on exempt sales of cloud computing services to qualified c ybersecurity b usinesses, a nd e xempt s ales to o r b y a q ualified c ompany l ocated i n t he U niversity o f Maryland's Discovery District in Prince George's County.

If a d ifferent r ate c ould b e a pplied t o a s ale o r u se of tangible personal property, a digital code, a digital product, or a taxable service, the higher rate shall ap - ply to the sale. Visit marylandcomptroller.gov for more information on sales and use tax rates. In box 16 Enter the actual amount of tax you collect - ed or should have collected on sales of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 that are subject to tax at the 3% rate, less any tax you properly refunded to your customers for canceled sales. Line 17 I n box 17a Add Lines 4 through 10 and 13 through 16 and enter the total on this line. In box 17b Enter amount shown on Line 13 from Form 202F. In box 17c Enter amount shown on Line 1 from Form 202DLV. In box 17 Add Lines 17a, 17b, and 17c and enter the total on this line. Line 18 T imely discount If Line 17 is $6,000 or less, multiply that amount by .012. If Line 17 is greater than $6,000, multiply that amount by .009 and add $18.00. The discount may not exceed $500 for each return. A vendor who fi les o r i s e ligible t o fi le a c onsolidated r eturn i s allowed a maximum discount not to exceed $500 for all returns. A d iscount c annot b e t aken i f t he r eturn i s fi led and paid after the due date. Line 19 I n lieu of timely discount on Line 18, a vendor who is a q ualified j ob t raining o rganization m ay c laim a c redit equal to 100% of their gross amount of sales and use tax required to remit. A q ualified v endor must meet the following criteria: (a) timely files a sales and use tax return or consoli - dated return, and (b) the total credit amount claimed may not exceed $100,000 for the calendar year, and (c) must choose to waive the timely discount calculated on Line 18 in order to claim this increased credit , and (d) must obtain, and attach to the re - turn, a qualified job training organization certificate issued by the Maryland Department of Labor, and (e) must be located in the State, and (f) must be exempted from taxation under § 501(c)(3) of the In - ternal Revenue Code, and (g) must conduct retail sales of donated items. For more information, visit marylandcomptroller.gov. Line 20 S ubtract the timely discount on Line 18 from the amount o n L ine 1 7, a nd e nter t he d ifference o n t his line. F or c ertified Q ualified J ob T raining O rganizations only, subtract the credit amount on Line 19 from the amount o n L ine 1 7, a nd e nter t he d ifference o n t his line. A Q ualified J ob T raining O rganization c laiming t he credit on Line 19 may not also claim the timely dis - count. Line 16, cont.

Line 21 P urchases subject to 6% rate In box 21a Enter the amount of purchases, rentals, or use of personal property, subject to the 6% rate. Do not include the amount of any purchases of the following items in box 21a: (1) digital products and digital codes (reported separately in box 22a); (2) electricity at an electric vehicle charging station, or electricity used to charge an electric vehicle that is not sold un - der a r esidential o r d omestic r ate s chedule o n fi le w ith the Public Service Commission (reported separately in box 23a); or (3) racehorses sold after a a claiming race (reported separately in box 24a). In box 21 Enter the amount of tax due on your pur - chases, rentals, or use of personal property subject to the 6% rate upon which the proper amount of Mary - land tax has not been paid, including your purchases of merchandise for resale which you have converted to your own use. Line 22 P urchases of digital products and digital code subject to 6% rate In box 22a Enter the amount of purchases of digi - tal products and digital code that are subject to the 6% r ate. F or i nformation o n w hat q ualifies a s a d igital product and digital code, see Business Tax Tip #29 Sales of Digital Products and Digital Code on marylandcomptroller.gov. If using a Multiple Points of Use C ertificate f or p urchases o f d igital c odes o r d igital products, include the amount of purchases appor - tioned to Maryland. In box 22 Enter the amount of the tax due on pur - chases of digital products and digital code upon which the Maryland tax has not been paid, including use tax due p ursuant t o a M ultiple P oints o f U se c ertificate f or purchases of digital codes or digital products appor - tioned to Maryland. Line 23 P urchases of electricity for charging electric vehicles subject to 6% rate In box 23a Enter the amount of purchases of elec - tricity for charging electric vehicles that are subject to the 6% rate. This includes the purchase of electricity at an electric vehicle charging station or the purchase of electricity used to charge an electric vehicle that is not purchased under a residential or domestic rate schedule on file with the Public Service Commission. In box 23 Enter the amount of tax due on purchases of electricity for the charging of electric vehicles upon which the Maryland tax has not been paid. Line 24 P urchases of racehorses following claiming races subject to 6% rate In box 24a Enter the amount of purchases of race - horses following claiming races that are subject to the 6% rate. In box 24 Enter the amount of tax due on your pur - chases of racehorses following claiming races upon which the Maryland tax has not been paid. Line 25 P urchases of truck rentals and peer-to-peer car sharing subject to 8% rate In box 25a Enter the amount of your purchases of truck rentals and peer-to-peer car sharing, subject to the 8% rate. Peer-to-peer car sharing is subject to the 8% rate if it is not subject to the 11.5% rate. See the instructions for Line 27. In box 25 Enter the amount of tax due on your pur - chases, rentals, or use of truck rentals and peer-topeer-car sharing upon which the proper amount of Maryland tax has not been paid, including your pur - chases or rentals of truck rentals and peer-to-peer-car sharing for resale which you have converted to your own use. Line 26 P urchases of alcoholic beverages subject to 9% rate In box 26a Enter the amount of purchases of alco - holic beverages subject to the 9% rate. In box 26 Enter the amount of tax due on your pur - chases of alcoholic beverages subject to the 9% rate upon which the proper amount of Maryland tax has not been paid, including your purchases of alcoholic bever - ages for resale which you have converted to your own use. Line 27 P urchases of car and motorcycle rentals and peer to peer car sharing subject to 11.5% rate In box 27a Enter the amount of your purchases of car and motorcycle rentals and peer to peer car shar - ing subject to the 11.5% rate. Peer-to-peer car shar - ing is subject to the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) i s p art o f a fl eet o f v ehicles t hat i ncludes more than 10 vehicles owned by the same person. In box 27 Enter the amount of tax due on your pur - chases, rentals, or use of car and motorcycle rentals and peer-to-peer car sharing upon which the proper amount of Maryland tax has not been paid, including your purchases or rentals of car and motorcycle rent - als and peer-to-peer car sharing for resale which you have converted to your own use. Line 28 P urchases of tobacco pipes subject to 12% rate In box 28a Enter the amount of your purchases of tobacco pipes subject to the 12% rate. In box 28 Enter the amount of tax due on your pur - chases, rentals, or use of tobacco pipes upon which the proper amount of Maryland tax has not been paid, including your purchases of tobacco pipes for resale which you have converted to your own use.

# Line 29

Purchases of ESDs and vaping liquid subject to 20% rate In box 29a Enter the amount of your purchases of electronic smoking devices (ESDs) and vaping liquid that does not contain cannabis in containers over 5mL subject to the 20% rate. In box 29 Enter the amount of tax due on your pur - chases, rentals, or use of ESDs and vaping liquid that does not contain cannabis in containers over 5mL, which the proper amount of Maryland tax has not been paid, including your purchases of vaping liquid that does not contain cannabis in containers over 5mL for resale which you have converted to your own use. Line 30 P urchases of vaping liquid subject to 60% rate In box 30a Enter the amount of your purchases of vaping liquid that does not contain cannabis in containers of 5mL or less subject to the 60% rate. In box 30 Enter the amount of tax due on your pur - chases, rentals, or use of vaping liquid that does not contain cannabis in containers of 5mL or less upon which the proper amount of Maryland tax has not been paid, including your purchases of vaping liquid that does not contain cannabis in containers of 5mL or less for resale which you have converted to your own use.

Line 31 Purc hases of cannabis products subject to 12% rate Unde r Senate Bill 516 of 2023, purchases of cannabis and cannabis products are subject to sales and use tax.

"Cannabis" includes: cannabis; cannabis concentrate; cannabis infused products; and cannabis products, seeds, seedlings, immature plants, and clones. In box 31a Enter the amount of your purchases of cannabis products subject to the 12% rate. In box 31 Enter the amount of tax due on your pur - chases of cannabis products subject to the 12% rate upon which the proper amount of Maryland tax has not been paid, including your purchases of cannabis products for resale which you have converted to your own use. Line 32 Taxa ble purchases of certain data services, cer - tain information technology services, and cer - tain software publishing services subject to 3% rate, including use tax remitted in connection with a Multiple Points of Use Certificate In box 3 2a Enter the amount of purchases of data services and information technology services de - scribed under NAICS Sectors 518 and 519 and Sub - sector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 subject to the 3% rate. See instructions for box 16a for includable services. If using a Multiple Poin ts of Use Cert ificate for purc hases of taxable data and information technology services and software publishing services, enter the amount of purchases apportioned to Maryland. In box 32 Enter the amount of tax due on your pur - chases of data services or information technology ser - vices and described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 subject to 3% rate upon which the proper amount of Maryland tax has not been paid by the vendor, including use tax due pursuant to a Mult iple Poin ts of Use Cert ificate for purchases of taxable data and information technology services and software publishing services , enter the amount of purchases apportioned to Maryland. For in formation on submitting a request to use a Multiple Poin ts of Use Cer tificate, vis it marylandcomptroller.gov. Line 33 Tota l tax on purchases Add the totals from lines 21 through 32 and enter the total on this line. Line 34 Tota l taxes due Add the amounts shown on Line 20 and Line 33 and enter the total on this line. If the total is zero, do not mail this return. File by calling 410-260-7225 or file electronically. Line 35 Refu nd due If you are entitled to a refund of previ - ously paid taxes of $1,000 or less you may claim it on this line. If the refund exceeds $1,000, you must pay the full amount due on Line 34 with this return and file a separate refu nd applic ation, Form 205, avai lable at marylandcomptroller.gov. You may not claim an amount greater than the amount on Line 34; you may claim the excess amount on Line 35 of your next re - turn or file a Form 205, Sale s and Use Tax Refu nd Application. Line 36 Subt ract Line 35 from Line 34 and ente r the diffe rence on this line Line 37 If lat e In box 37a If this return with payment for taxes due is not filed by its due date , you must incl ude a penalty of 10% of the tax due on Line 36 plus inter - est. In box 37b For January 1, 2025 through De - cember 31, 2025, interest is calculated at a rate of 0.9568% per month or fraction of a month of the amount of Line 36. For interest rate begin - ning January 1, 2026, visit our website at marylandcomptroller.gov. Assistance in calculating interest is available through our website at marylandcomptroller.gov or email your question to TAXHELP@marylandtaxes.gov. You may also call 1-800-638-2937 or from central Maryland 410-260- 7980. In box 37 Add Lines 37a and 37b and enter the total on Line 37. Line 38 Sale s and Use Tax balance due Add the amounts shown on Lines 36 and 37 and enter the total on this line. Line 39 Prep aid Wireless E 9-1-1 Fee Selle rs of prepaid wireless telecommunications ser - vices are required to report and remit to the Comp - troller all Prepaid Wireless E 9-1-1 Fees collected by the seller. For more information on the Prepaid Wireless E 9-1-1 Fee go to marylandcomptroller. gov. In box 39a Multiply each Prepaid Wireless E 9-1-1 retail transaction by .60 and enter the amount in this box. In box 39b Multiply the amount from box 39a by .03 and enter the amount in this box. In box 39c Subtract the amount on Line 39b from Line 39a and enter the amount in this box. Line 40 Tota l balance due Add the amounts shown on Lines 38 Sales and Use Tax balance and 39c Total E 9-1-1 Fee due and enter the total on this line. Line 41 Amou nt enclosed Enter the amount of check or money order enclosed. Make check or money order payable to Comptroller of Maryland. Mail to: Revenue Administration Division PO Box 17405 Baltimore, MD 21297-1405 Writ e "SUT" and the CR (central registration) num - ber on the check using blue or black ink. Note: Financial institutions may refuse to pro - cess payments if the business name referenc - es the name of any federally controlled sub - stance. Reminder: Please confirm that the filing period on the coupon matches your reporting period.

05/24 202F

# SALES AND USE TAX RETURN FOR MARKETPLACE FACILITATORS INSTRUCTIONS

Form 202F is used by marketplace facilitators to report sales and use tax collected on facilitated sales made on behalf of a marketplace seller. A marketplace facilitator is a person that facilitates a retail sale by a marketplace seller by listing or advertising tangible personal property, digital code, or a digital product for sale in a physical or electronic marketplace and collects payment from a buyer, either directly or indirectly through a third party, and transmits the payment to a marketplace seller. A marketplace facilitator includes a home amenity rental platform, as well as a home amenity rental intermediary that operates a physical or electronic marketplace and receives compensation for facilitating reservations or processing booking transactions on behalf of the owner, operator, or manager of a home amenity. This home amenity rental intermediary must complete Form 202F; otherwise, sales by a home amenity rental intermediary should be reported in box 4a of Form 202. For additional information about home amenity rentals, see Technical Bulletin No. 46. Line 1 Gross sales facilitated into Maryland Enter the total amount of all taxable and non-taxable sales and rentals of tangible personal property and of your taxable services into Maryland facilitated on behalf of marketplace sellers. Do not include any tax collected in this figure. Enter whole dollars only. Line 2 Facilitated sales subject to 6% rate In box 2a Enter the amount of facilitated sales that are subject to tax at the 6% rate. Note: If the gross sales on Line 1 include sales of modular homes, see the applicable sales tax information at marylandcomptroller.gov to determine the appropriate percentage of sales to use in computing the 6% tax. Do not include the amount of any facilitated sales of the following items in box 2a: (1) digital products and digital codes (reported separately in box 3a); and (2) electricity at an electric vehicle charging station, or electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission (reported separately in box 4a). As of July 1, 2024, the sales and use tax applies to home amenity rentals. For additional information about home amenity rentals, see Technical Bulletin No. 46. In box 2 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales. Line 3 Facilitated sales of digital products and digital codes subject to 6% rate In box 3a Enter the amount of facilitated sales of digital products and digital codes that are subject to tax at the 6% rate. For information on what qualifies as a digital product or digital code, see Business Tax Tip #29 Sales of Digital Products and Digital Code on marylandcomptroller.gov. In box 3 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of digital products subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales. Line 4 Facilitated sales of electricity for charging electric vehicles subject to 6% rate In box 4a Enter the amount of facilitated sales of electricity for charging electric vehicles that are subject to tax at the 6% rate. This includes the facilitated sale of electricity at an electric vehicle charging station or the sale of electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission. In box 4 Enter the actual amount of tax you collected or should have collected on facilitated sales of electricity for the charging of electric vehicles, less any tax which you properly refunded to customers for canceled facilitated sales. Line 5 Facilitated sales of tobacco pipes subject to 12% rat e In box 5a Enter the amount of facilitated sales of tobacco pipes that are subject to tax at the 12% rate In box 5 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of tobacco pipes subject to the 12% tax rate, less any tax which you properly refunded to your customers for canceled sales. Line 6 Facilitated sales of ESDs and vaping liquid subject to 20% rate In box 6a Enter the amount of facilitated sales of electronic smoking devices (ESDs) that are subject to tax at the 20% rate. ESDs include vaping liquid that does not contain cannabis and is sold in a container that contains over 5mL of vaping liquid In box 6 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of ESDs and vaping liquid subject to the 20% tax rate, less any tax which you properly refunded to your customers for canceled sales Line 7 Facilitated sales on vaping liquid subject to 60% rate In box 7a Enter the amount of the facilitated sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid that does not contain cannabis that are subject to tax at the 60% rate. Sales of vaping liquid that does not contain cannabis in containers greater than 5ml should continue to be reported in box 6a. Sales of vaping liquid that contain cannabis in containers of any size should be reported as sales of cannabis products. In box 7 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid subject to the 60% tax rate, less any tax which you properly refunded to your customers for canceled sales. Line 8 Car and motorcycle rentals and peer-to-peer car sharing subject to 11.5% rate In box 8a Enter the amount of facilitated shortterm car and motorcycle rentals and peer-to-peer car sharing subject to tax at the 11.5% rate. Peer-topeer car sharing is subject to tax at the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) is part of a fleet of vehicles that includes more than 10 vehicles owned by the same person. In box 8 Enter the actual amount of tax you collected or should have collected on facilitated car and motorcycle rental and peer-to-peer car sharing receipts, less any tax which you properly refunded to customers for canceled facilitated sales. Line 9 Truck rentals and peer-to-peer car sharing subject to 8% rate In box 9a Enter the amount of facilitated short-term truck rentals and peer-to-peer car sharing subject to tax at the 8% tax rate. Peer-to-peer car sharing is subject to tax at the 8% rate if it is not subject to tax at the 11.5% rate. See the instructions for Line 8. In box 9 Enter the actual amount of tax you collected or should have collected on your facilitated truck rental and peer-to-peer car sharing receipts, less any taxes you properly refunded to customers for canceled facilitated sales. Line 10 Tax Due on Short-Term Rentals Enter the sum of the tax shown in boxes 8 and 9.

05/25 202F

# SALES AND USE TAX RETURN FOR MARKETPLACE FACILITATORS INSTRUCTIONS

Line 11 Sales of alcoholic beverages subject to 9% rate In box 11a Enter the amount of facilitated sales of alcoholic beverages that are subject to tax at the 9% rate. In box 11 Enter the actual amount of tax you collected or should have collected on the facilitated sales of alcoholic beverages, less any taxes you properly refunded to customers for canceled facilitated sales. Line 12 Facilitated sales of certain data services, certain information technology services, and certain software publishing services subject to 3% rate In Box 12a Enter the amount of facilitated sales of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 that are subject to tax at the 3% rate. See instructions on Form 202 Box 16a for additional information on services subject to the tax. In box 12a Enter the actual amount of tax you collected on facilitated sales of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 that are subject to tax at the 3% rate, less any taxes you properly refunded to customers for canceled facilitated sales. Line 13 Add Lines 2 through 7 and 10 through 12 and enter the total on this line and on Line 17b of Form 202. Reminder: Please confirm that the filing period on the coupon matches your reporting period.